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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 |
科技管理組 |
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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 |
02 |
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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 |
管二301 |
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備註 |
實習時間：一＠5，實習地點：管二103。本課程以英語授課。
限本系所學生(含輔系、雙修生) 且 限學號雙號
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/961AMD |
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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 |
Cost and managerial accounting for managerial decisions. |
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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 |
每週二 12:00~14:00 備註： otherwise by appointment |
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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
(4) (Optional) Gordon, L.A., Managerial Accounting: Concepts and Empirical Evidence, McGraw-Hill, 6th Edition, 2004
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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. |
Mid-term Exam |
30% |
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2. |
Final Exam |
35% |
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3. |
Group Project |
20% |
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4. |
Exercise and Quizzes |
10% |
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5. |
Class Participation |
5% |
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週次 |
日期 |
單元主題 |
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Week 1 |
9/20 |
Introduction to Managerial Accounting |
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Week 2 |
9/27 |
Basic Cost Terms and Concepts |
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Week 3 |
10/04 |
Product Costing systems |
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Week 4 |
10/11 |
Process Costing Systems |
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Week 5 |
10/18 |
Activity-based Costing |
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Week 6 |
10/25 |
Activity-based Management and Internal Control |
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Week 7 |
11/01 |
Cost Behavior and Estimation
Review for Mid-term |
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Week 8 |
11/08 |
Mid-term Exam |
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Week 9 |
11/15 |
Break (NTU Day) |
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Week 10 |
11/22 |
Cost-Volume-Profit Analysis |
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Week 11 |
11/29 |
Relevant Information for Managerial Decisions |
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Week 12 |
12/06 |
Target Costing and Pricing Decisions |
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Week 13 |
12/13 |
Master Budget |
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Week 14 |
12/20 |
Quiz |
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Week 15 |
12/27 |
Standard Costing |
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Week 16 |
1/03 |
Flexible Budgeting |
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Week 17 |
1/10 |
Group Project Presentation
Review for Final Exam |
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Week 18 |
1/17 |
Final Exam |
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