課程資訊
課程名稱
管理決策會計
Accounting for Managerial Decisions 
開課學期
105-1 
授課對象
企業管理組  
授課教師
高偉娟 
課號
BA2011 
課程識別碼
701 32100 
班次
01 
學分
全/半年
半年 
必/選修
必帶 
上課時間
星期一7,8,9(14:20~17:20)星期三3,4(10:20~12:10) 
上課地點
管二104管二104 
備註
本課程中文授課,使用英文教科書。實習時間:三34,上課地點:管二104
限本系所學生(含輔系、雙修生) 且 限學士班二年級以上
總人數上限:60人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1051BA2011_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 unless permitted.
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
第1週
9/12  Syllabus, Ch.1, and Ch.2 
第2週
9/19  Ch.3 CVP Analysis 
第3週
9/26  Ch.4 Job Costing 
第4週
10/3  Ch.5 Activity-Based Costing 
第5週
10/10  Holiday for students 
第6週
10/17  Ch.6 Master Budget 
第7週
10/24  Ch.7 Flexible Budget 
第8週
10/31  Ch.8 Flexible Budget (Cont.) 
第10週
11/14  Ch. 11 Decision Making and Relevant Information 
第11週
11/21  Ch.12 Balanced Scorecard 
第12週
11/28  Ch.13 Pricing Decisions and Management 
第13週
12/5  Ch.14 Cost Allocation, Customer Profitability Analysis, and Sales-Variance Analysis 
第14週
12/12  Ch.22 Transfer Pricing 
第15週
12/19  Review 
第16週
12/26  Final Project Presentation