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
 103-2 
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 
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
 管二102 
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：80人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/1032Acc2006_03 
課程簡介影片
 
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課程概述

Cost and managerial accounting course is a company’s internal language, and is used for decision-making, production management, product design and pricing, performance evaluation, and motivating employees.  

課程目標
 Understand various cost systems and apply to non-routine decision analysis. 
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
 另約時間 備註： 實習課：Thursday 12:30-14:00 PM 
指定閱讀
 Horngren, Charles T., Srikant M. Datar, and George Foster, Cost Accounting: A Managerial Emphasis. 15/e. Prentice Hall.  
參考書目
 Hilton, 2014. Managerial Accounting. 10/e. McGraw-Hill.
Noreen, Brewer, and Garrison, 2014. Managerial Accounting for Managers. 3/e. McGraw-Hill.
Needles and Crosson, 2013. Managerial Accounting. 10/e. McGraw-Hill.
Datar and Rajan, 2013. Managerial Accounting: Decision Making and Motivating Performance. 1/e. Prentice Hall. 
評量方式
(僅供參考)
    
課程進度
週次
日期
單元主題
Week 1
 2/26  Syllabus and Review of Last Term 
Week 2
 3/05  Ch.9 Inventory Costing and Capacity Analysis 
Week 3
 3/12  Topic: Career Planning
(職涯規劃以及成本與管理會計相關議題)
Speaker: Wan-Wan Lin 
Week 4
 3/19  Ch.15 Allocation of Support-Department Costs, Common Costs, and Revenues 
Week 5
 3/26  Ch.16 Cost Allocation: Joint Products and Byproducts 
Week 6
 4/02  Spring Break 
Week 7
 4/09  Ch.17 Process Costing 
Week 8
 4/16  Ch.18 Spoilage, Rework, and Scrap; review 
Week 9
 4/23  Midterm Exam 
Week 10
 4/30  Ch.10 Determine How Costs Behave 
Week 11
 5/07  Ch.19 Balanced Scorecard: Quality and Time 
Week 12
 5/14  Ch.20 Inventory Management, Just-In-Time, Simplified Costing Methods 
Week 13
 5/21  Ch.21 Capital Budgeting and Cost Analysis 
Week 14
 5/28  Ch.22 Management Control Systems, Transfer Pricing, and Multinational Considerations 
Week 15
 6/04  Ch.23 Performance Measurement, Compensation, and
Multinational Considerations 
Week 16
 6/11  Group Project Presentation 
Week 17
 6/18  Review 
Week 18
 6/23  Final Exam