課程資訊
課程名稱
成本與管理會計甲上
COST AND MANAGERIAL ACCOUNTING(1) 
開課學期
95-1 
授課對象
會計學系  
授課教師
蔡揚宗 
課號
Acc2005 
課程識別碼
702 30401 
班次
01 
學分
全/半年
全年 
必/選修
必帶 
上課時間
星期二6,7,8(13:20~16:20) 
上課地點
管貳205 
備註
本課程中文授課,使用英文教科書。先修科目:會計學甲一下或會計學一下或會計學原理下(適用全校學士班學生)。
限本系所學生(含輔系、雙修生) 且 限學號單號
總人數上限:90人 
 
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課程概述

Website: http://www.prenhall.com/myphlip

Textbook: Horngren, Charles T., Srikant M. Datar, and George Foster, Cost Accounting: A Managerial Emphasis, 12th Edition, Prentice Hall, 2006.

Course Objectives:
The goal of cost and managerial accounting is to acquaint students of management with the fundamental tools of management accounting, but also to promote their understanding of the dramatic ways in which the field is changing. The emphasis throughout the course is on using accounting information in managing an organization. In this course, the traditional tools of managerial accounting, like product costing, budgeting, and performance evaluation, will be augmented and updated with contemporary approaches such as activity-based costing, customer profitability analysis, value-chain analysis, target costing, balanced scorecard, and strategic cost management.

Policies:
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.

Participation:
A significant portion of your class grade will be based on participation. Participation includes attending class (on time), being prepared (read assignments prior to class) and being involved (ask and answer questions, contribute to the learning process).

Grading:
Mid-term 35%
Final 40%
Homework/Assignments 15%
Participation & Quiz 10% 

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預期每週課後學習時數
 
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參考書目
 
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(僅供參考)
   
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