課程資訊
課程名稱
 管理決策會計
Accounting for Managerial Decisions 
開課學期
 103-2 
授課對象
 管理學院  科技管理組  
授課教師
 高偉娟 
課號
 BA2011 
課程識別碼
 701E32100 
班次
  
學分
 3 
全/半年
 半年 
必/選修
 選修 
上課時間
 星期二2,3,4(9:10~12:10)星期三@,5(~13:10) 
上課地點
 管二302管一402 
備註
 本課程以英語授課。實習課時間:三@5
限本系所學生(含輔系、雙修生)
總人數上限：60人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/1032BA2011_01 
課程簡介影片
 
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課程概述

This course provides you with an introduction to the concepts of managerial accounting. Much of your responsibility as managers requires you to make decisions and to evaluate the performance of individuals in the organization. As managers you need to understand your company's accounting process so that you can judiciously use, avoid, or adapt accounting information as you make decisions and evaluate the performance of others. This will be true regardless of whether you are employed in a large company or as a consultant, or are starting your own business.  

課程目標
 Understand various cost systems and apply to non-routine decision analysis. 
課程要求
 1. NO mobile devices in class.
2. NO makeup exams.
3. ATTENDANCE and PARTICIPATION in class.
 
預期每週課後學習時數
  
Office Hours
 另約時間 備註： by appointment 
指定閱讀
 Horngren, Charles T., Srikant M. Datar, and George Foster, Cost Accounting: A Managerial Emphasis. 15/e. Prentice Hall.  
參考書目
 Hilton, 2014. Managerial Accounting. 10/e. McGraw-Hill.
Noreen, Brewer, and Garrison, 2014. Managerial Accounting for Managers. 3/e. McGraw-Hill.
Needles and Crosson, 2013. Managerial Accounting. 10/e. McGraw-Hill.
Datar and Rajan, 2013. Managerial Accounting: Decision Making and Motivating Performance. 1/e. Prentice Hall. 
評量方式
(僅供參考)
    
課程進度
週次
日期
單元主題
Week 1
 2/24  Syllabus and Course Introduction 
Week 2
 3/3  Ch.1 & 2 
Week 3
 3/10  Ch.3 Cost-Volume-Profit Analysis
(Case Discussion: Duvall Family Medical) 
Week 4
 3/17  Ch.4 Job Costing 
Week 5
 3/24  Ch.5 Activity Based Costing and Activity-Based Management 
Week 6
 3/31  Ch.6 Master Budget 
Week 7
 4/7  Ch.7 Flexible Budget, Direct-Cost Variances, and Management Control 
Week 8
 4/14  Ch.8 Flexible Budget, Overhead Cost Variances, and
Management Control 
Week 9
 4/21  Review (Ch.1-8) 
Week 10
 4/28  Group Project Presentation/Case Study I 
Week 11
 5/5  Ch.11 Decision Making and Relevant Information
(Case Discussion: Production Choice under a Capacity
Constraint) 
Week 12
 5/11  Ch.12 Strategy, Balance Scorecard, and Strategic Profitability Analysis 
Week 13
 5/19  Ch.13 Pricing Decision and Cost Management 
Week 14
 5/25  Ch.14 Cost Allocation, Customer-Profitability Analysis, and
Sales-Variance Analysis 
Week 15
 6/2  Ch.22 Management Control Systems, Transfer Pricing, and Multinational Considerations 
Week 16
 6/16  Group Project Presentation/Case Study II 
Week 17
 6/16  Review (Deadline of Submitting Your Written Report
of Project I or II) 
Week 18
 6/23  Final Exam