課程大綱

課程資訊

課程名稱	成本與管理會計甲下 Cost and Managerial Accounting (2)
開課學期	108-2
授課對象	會計學系
授課教師	高偉娟
課號	Acc2006
課程識別碼	702E30402
班次	03
學分	3.0
全/半年	全年
必/選修	必修
上課時間	星期四2,3,4(9:10~12:10)
上課地點	管二303
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
Ceiba 課程網頁	http://ceiba.ntu.edu.tw/1082Acc2006_03
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課程概述	The course will introduce you to the modern concepts of managerial accounting. The main objectives are to: 1. Consider the cost and performance information necessary for long-term success in various competitive environments. 2. Develop a framework for utilizing information generated by managerial information systems for managerial decisions. 3. Consider the current and emerging practices in cost management.
課程目標	Building on the fundamental knowledge learned from Accounting II, this course intends to explore more advanced topics in management accounting. By the end of this course students are expected to have an understanding of how accounting is influenced by and influences the organization’s mission, strategy, structure, and the corporation’s performance measurement and control systems. Students will be provided with techniques for solving sophisticated numerical problems.
課程要求	1. NO mobile devices in class. 2. NO makeup exams. 3. ATTENDANCE and PARTICIPATION in class.
預期每週課後學習時數
Office Hours
指定閱讀	待補
參考書目	待補
評量方式 (僅供參考)

課程進度

週次	日期	單元主題
第1週	03/05	Syllabus; Determine How Costs Behave
第2週	03/12	Inventory Costing and Capacity Analysis
第3週	03/19	Allocation of Support-Department Costs, Common Costs, and Revenues
第4週	03/26	Cost Allocation: Joint Products and Byproducts
第5週	04/02	No Class: Spring Break
第6週	04/09	1st Midterm Exam (ch9.ch10.ch15.ch16)
第7週	04/16	Process Costing
第8週	04/23	Spoilage, Rework, and Scrap; review
第9週	04/30	Balanced Scorecard: Quality and Time
第10週	05/07	Inventory Management, Just-In-Time, Simplified Costing Methods
第11週	05/14	Capital Budgeting and Cost Analysis
第12週	05/21	2nd Midterm Exam (ch17.ch18.ch19.ch20)
第13週	05/28	Management Control Systems, Transfer Pricing, and Multinational Considerations
第14週	06/04	Performance Measurement, Compensation, and Multinational Considerations
第15週	06/11	Final Exam (ch21.ch22.ch23)
第16週	06/18	Deadline of Group project