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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 |
97-1 |
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授課對象 |
企業管理組 |
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授課教師 |
曾智揚 |
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課號 |
BA2011 |
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課程識別碼 |
701E32100 |
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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 |
星期二7,8(14:20~16:20)星期三2,3,4(9:10~12:10) |
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上課地點 |
普103管二205 |
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備註 |
本課程以英語授課。實習時間:二78，實習地點:普103。
限本系所學生(含輔系、雙修生)
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/971AMD01 |
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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 |
This course will introduce you to the modern concepts of managerial accounting. |
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課程目標 |
Students are expected to learn:
(1) The fundamentals of managerial accounting information systems;
(2) The application of accounting information for planning and control decisions; &
(3) The emerging roles of managerial accounting. |
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課程要求 |
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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) Textbook: Hilton, R.W.,
Management Accounting, 7th
Edition, McGraw-Hill, 2007.
(2) Lecture notes and
supplemental materials
provided by the instructor
(3) (Optional) Liu, S,
Management As A Good Movie,
2006, China Times Publishing
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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Week 1 |
9/16,9/17 |
Introduction to Managerial Accounting |
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Week 2 |
9/23,9/24 |
Basic Cost Terms and Concepts |
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Week 3 |
9/30,10/01 |
Product Costing systems |
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Week 4 |
10/07,10/08 |
Process Costing Systems |
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Week 5 |
10/14,10/15 |
Activity-based Costing |
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Week 6 |
10/21,10/22 |
Activity-based Management and Internal Control |
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Week 7 |
10/28,10/29 |
Cost Behavior and Estimation |
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Week 8 |
11/04,11/05 |
Cost-Volume-Profit Analysis
Review for Mid-term |
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Week 9 |
11/11,11/12 |
Mid-term Exam |
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Week 10 |
11/18,11/19 |
Master Budget |
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Week 11 |
11/25,11/26 |
Standard Costing and BSC |
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Week 12 |
12/02,12/03 |
Flexible Budgeting |
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Week 13 |
12/09,12/10 |
Responsibility Accounting |
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Week 14 |
12/16,12/17 |
Relevant Information for Managerial Decisions |
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Week 15 |
12/23,12/24 |
Target Costing and Pricing Decisions |
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Week 16 |
12/30,12/31 |
Capital Investments |
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Week 17 |
1/06,1/07 |
Group Project Presentation
Review for Final Exam |
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