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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 |
96-1 |
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授課對象 |
企業管理組 |
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授課教師 |
劉順仁 |
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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 |
管二103 |
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備註 |
實習時間:四＠5，實習地點：管二103。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) 且 限學號單號
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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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
The course will be conducted by mixing instructors’ lecture, case presentation/discussion, and project presentation. Students are strongly encouraged to participate in the class discussion. |
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課程目標 |
Students after completing this course are expected to:
(1) understand the functions of management accounting information systems;
(2) gain insights into the applications of the management accounting techniques to managerial decisions; and
(3) understand how management accounting functions add value to organizations.
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課程要求 |
Students will be randomly assigned to form a study group. Each study group is required to meet to work on a management accounting issue selected by the group (subject to approval from the instructor) as the topic of the final report. Students are expected to interact with the instructor during the semester regarding the progress of the project. In addition to submitting a written report, oral presentation is also required at the end of the semester. Details concerning the format of report and presentation will be discussed in class later. |
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
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參考書目 |
(1) (Required) Hilton, R. W., Management Accounting, 7th Edition, Mc Graw-Hill, 2007.
(2) (Required) 管理要像一部好電影，劉順仁著，2006，時報出版社
(3) Lecture notes and cases provided by the instructor
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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 |
30% |
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2. |
期末考 |
35% |
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3. |
作業 |
5% |
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4. |
課堂參與 |
5% |
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5. |
期末報告 |
25% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/20 |
Syllabus and Intro to the Financial Statements for Managers |
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第2週 |
9/27 |
Introduction to Managerial Accounting |
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第3週 |
10/04 |
Basic cost terms and concepts |
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第4週 |
10/11 |
Product costing systems |
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第5週 |
10/18 |
Product costing systems |
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第6週 |
10/25 |
Activity-based costing and (ABC) |
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第7週 |
11/01 |
Activity-based management (ABM) |
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第8週 |
11/08 |
Mid-term Exam (All materials up to November ) |
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第9週 |
11/15 |
Cost behavior & estimation |
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第10週 |
11/22 |
Cost-volume-profit analysis |
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第11週 |
11/29 |
Accounting information for managerial decisions |
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第12週 |
12/06 |
Accounting information for Managerial decisions |
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第13週 |
12/13 |
Budgeting |
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第14週 |
12/20 |
Standard costing |
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第15週 |
12/27 |
Flexible budgeting & control of overhead cost |
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第16週 |
1/03 |
Final project presentation |
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第17週 |
1/10 |
Final Exam (all materials discussed after midterm) |