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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 |
96-1 |
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授課對象 |
會計學系 |
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授課教師 |
蔡揚宗 |
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課號 |
Acc2005 |
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課程識別碼 |
702 30401 |
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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 |
必帶 |
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上課時間 |
星期四6,7,8(13:20~16:20) |
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上課地點 |
管二104 |
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備註 |
(本系大二學生請修習01班)本課程中文授課,使用英文教科書。
限本系所學生(含輔系、雙修生) 且 限學士班三年級以上
總人數上限：150人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/961cma |
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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 |
This is a two-semester course on Cost and Managerial Accounting for undergraduate students. The Fall semester in general covers the cost accounting part and the Spring semester covers the management accounting section. Prerequisite for this course is Introductory Accounting or Accounting I or its equivalent. |
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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 |
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預期每週課後學習時數 |
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Office Hours |
另約時間 備註： By appointment |
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指定閱讀 |
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參考書目 |
Horngren, Charles T., Srikant M. Datar, and George Foster, Cost Accounting: A
Managerial Emphasis, 12th Edition, Prentice Hall, 2006.
Young, Mark., Readings in Management Accounting, 4th Edition, Prentice-Hall,
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 |
35% |
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2. |
Final Exam |
35% |
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3. |
Homework Assignment |
20% |
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4. |
Participation and Quiz |
10% |
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