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課程名稱 |
成本與管理會計甲下
Cost and Managerial Accounting (2) |
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開課學期 |
106-2 |
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授課對象 |
會計學系 |
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授課教師 |
高偉娟 |
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課號 |
Acc2006 |
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課程識別碼 |
702E30402 |
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班次 |
03 |
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學分 |
3.0 |
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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 |
管一405 |
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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。與吳琮璠合授
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/1062Acc2006_03 |
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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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為確保您我的權利,請尊重智慧財產權及不得非法影印
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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. |
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課程目標 |
Understand various cost systems and apply to non-routine decision analysis. |
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課程要求 |
1. NO mobile devices in class.
2. NO makeup exams.
3. ATTENDANCE and PARTICIPATION in class.
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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： 實習課：Wednesday 12:30-14:00 PM |
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指定閱讀 |
Horngren, Charles T., Srikant M. Datar, and George Foster, Cost Accounting: A Managerial Emphasis. 15/e. Prentice Hall. |
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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. |
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評量方式
(僅供參考) |
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週次 |
日期 |
單元主題 |
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Week 1 |
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Syllabus; Determine How Costs Behave |
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Week 2 |
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Inventory Costing and Capacity Analysis |
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Week 3 |
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Allocation of Support-Department Costs, CommonCosts, and Revenues |
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Week 4 |
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Cost Allocation: Joint Products and Byproducts |
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Week 5 |
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Capital Budgeting and Cost Analysis |
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Week 6 |
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No Class : Spring Break |
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Week 7 |
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Management Control Systems, Transfer Pricing, and Multinational Considerations
Self-Study (https://youtu.be/0kJDF9s65uA)
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Week 8 |
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Performance Measurement, Compensation, andMultinational Considerations |
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Week 9 |
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Review: Ch.9 and Ch.10 |
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Week 10 |
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1st Midterm Exam |
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Week 11 |
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Review: Ch.15 and Ch.16 |
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Week 12 |
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2nd Midterm Exam |
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Week 13 |
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Process Costing |
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Week 14 |
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Spoilage, Rework, and Scrap; review |
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Week 15 |
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Balanced Scorecard: Quality and Time |
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Week 16 |
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Inventory Management, Just-In-Time, SimplifiedCosting Methods |
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Week 17 |
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No class: Dragon Boat Festival |
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Week 18 |
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Final Exam |
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