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課程名稱 |
成本與管理會計甲上
Cost and Managerial Accounting (1) |
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開課學期 |
100-1 |
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授課對象 |
會計學系 |
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授課教師 |
曾智揚 |
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課號 |
Acc2005 |
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課程識別碼 |
702E30401 |
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班次 |
02 |
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學分 |
3 |
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全/半年 |
全年 |
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必/選修 |
必修 |
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上課時間 |
星期一2,3,4(9:10~12:10) |
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上課地點 |
管二304 |
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備註 |
本課程以英語授課。開學後若已達原訂人數上限，以不受理本系生(含雙修)加簽為原則。
限本系所學生(含輔系、雙修生)
總人數上限：40人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1001CMA02 |
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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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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, 13th Edition, Prentice Hall, 2009. |
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課程目標 |
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. |
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課程要求 |
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.
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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 |
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評量方式
(僅供參考) |
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