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課程名稱 |
管理決策會計
ACCOUNTING FOR MANAGERIAL DECISIONS |
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開課學期 |
95-1 |
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授課對象 |
企業管理組 |
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授課教師 |
蔡揚宗 |
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課號 |
BA2011 |
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課程識別碼 |
701 32100 |
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班次 |
01 |
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學分 |
3 |
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全/半年 |
半年 |
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必/選修 |
必帶 |
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上課時間 |
星期四2,3,4(9:10~12:10) |
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上課地點 |
管貳301 |
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備註 |
實習時間另訂本課程中文授課,使用英文教科書。
限本系所學生(含輔系、雙修生)
總人數上限：80人 |
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課程簡介影片 |
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核心能力關聯 |
核心能力與課程規劃關聯圖 |
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課程大綱
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課程概述 |
The course goals are to develop an understanding of the application of strategic cost management principles for business and not-for-profit organizations, and to provide an opportunity to develop skills in applying these principles through exercises and cases. The management accountant’s role is to provide timely and accurate information to assist management in achieving the firm’s goals. This is an integrative role, which requires the management accountant to understand the firm’s strategy, and to understand how both financial and non-financial information is developed across all the management functions. |
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課程目標 |
There are five specific goals, each of which is covered in sequence in the five parts of the course:
1. Understand the fundamentals of management accounting, including the strategic focus, and other basic cost terms and concepts
2. Determine product costs
3. Use costs and other critical success factors in management planning and decision making
4. Use costs and other critical success factors in operational control
5. Use costs and other critical success factors in management control.
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課程要求 |
1. No cellular phone in class.
2. Attendance in class is required. You will be permitted two excused absences without penalty. Excused absences must be approved in advance. Unexcused absences will result in a loss of 5 points off of your TOTAL COURSE POINTS for each occurrence. Arrival to class more than 15 minutes late will count as an unexcused absence.
3. No makeup exams for unexcused absences. Makeup exams for excused absences must be completed within 1 week of the exam date unless prior approval from the professor.
4. Assignments will be announced in class as deemed appropriate.
5. Turning in written work or handwriting of another person, or one of your own previously submitted for another course, is granted for IMMEDIATE CLASS FAILURE. The same is true for plagiarism or copying of the work of other authors and presenting it as your own. |
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預期每週課後學習時數 |
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Office Hours |
另約時間 |
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指定閱讀 |
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參考書目 |
Leslie G. Eldenburg and Susan K. Wolcott, Cost Management: Measuring, Monitoring, and Motivating Performance, John Wiley and Sons, Inc., 2005. |
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
期中考 |
35% |
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2. |
期末考 |
40% |
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3. |
作業 |
15% |
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4. |
課堂參與 |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/21 |
01. The Role of Accounting Information in Management Decision Making |
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第2週 |
9/28 |
02. The Cost Function |
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第3週 |
10/05 |
03. Cost-Volume-Profit Analysis |
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第4週 |
10/12 |
04. Relevant Costs for Non-Routine Operating Decisions |
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第5週 |
10/19 |
05. Job Costing |
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第6週 |
10/26 |
06. Process Costing |
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第7週 |
11/02 |
07. Activity Based Costing and Management |
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第8週 |
11/09 |
08. Measuring and Assigning Support Department Costs |
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第9週 |
11/16 |
Mid-term Exam |
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第10週 |
11/23 |
09. Joint Product and By Product Costing |
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第11週 |
11/30 |
10. Static and Flexible Budgets |
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第12週 |
12/07 |
11. Standard Costs and Variance Analysis |
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第13週 |
12/14 |
12. Strategic Investment Decisions |
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第14週 |
12/21 |
13. Joint Management of Revenues and Costs |
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第15週 |
12/28 |
14. Measuring and Assigning Costs for Income Statements |
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第16週 |
1/04 |
15. Performance Evaluation and Compensation |
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第17週 |
1/11 |
16. Strategic Performance Measurement |
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第18週 |
1/18 |
Final Exam |
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