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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 |
109-2 |
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授課對象 |
會計學系 |
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授課教師 |
劉順仁 |
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課號 |
Acc2006 |
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課程識別碼 |
702 30402 |
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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 |
星期五7,8,9(14:20~17:20) |
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上課地點 |
管一103 |
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備註 |
本課程中文授課,使用英文教科書。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。實習時間：二56，管一103教室。與高偉娟合授
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/1092Acc2006_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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課程概述 |
一、課程簡介
Cost and managerial accounting provides key data to managers for planning and controlling, as well as for costing products, services, and customers. By studying both traditional and modern cost and managerial accounting concepts and techniques, students are expected to understand and appreciate the role cost and managerial accounting information plays in the managerial decision-making process. The subjects to be covered in the second semester include flexible budgeting, variance analysis, variable vs full costing, cost information for decisions making, capital budgeting and management control systems.
In this course, students are required to conduct a group field project, which investigates the managerial accounting issue for a real company. In addition, cases will be assigned for group discussion and presentation.
二、 教科書
Srikant M. Datar and Madhav V. Rajan, Horngren's Cost Accounting: A Managerial Emphasis, 16th edition, Pearson, 2018
三、 成績評量方式
Midterm Exam: 30%
Final Exam: 30%
Group Project: 20%
Participation: 10%
Recitation Assignments and Quizzes: 10%
四、 預修課程
會計學（一） |
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課程目標 |
待補 |
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課程要求 |
待補 |
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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 |
Srikant M. Datar and Madhav V. Rajan, Horngren's Cost Accounting: A Managerial Emphasis, 16th edition, Pearson, 2018 |
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參考書目 |
林蕙真、李宗黎，成本與管理會計學新論，七版，証業出版，2019年 |
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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. |
Midterm Exam |
30% |
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2. |
Final Exam |
30% |
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3. |
Group Project |
20% |
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4. |
Participation |
10% |
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5. |
Recitation Assignments and Quizzes |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
2/23, 2/26 |
Chapter 11: Decision Making and Relevant Information |
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第2週 |
3/2, 3/5 |
Chapter 09: Inventory Costing and Capacity Analysis |
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第3週 |
3/9, 3/12 |
Chapter 12: Strategy, Strategic Profitability Analysis and Balanced Scorecard |
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第4週 |
3/16, 3/19 |
Chapter 19: Balanced Scorecard: Quality and Time |
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第5週 |
3/23, 3/26 |
Topic in Data Analytics |
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第6週 |
3/30, 4/2 |
No Friday Class (Holiday) |
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第7週 |
4/6, 4/9 |
Chapter 13: Pricing Decisions and Cost Management |
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第8週 |
4/13, 4/16 |
Chapter 14: Cost Allocation, Customer-Profitability Analysis and Sales-Variances Analysis |
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第9週 |
4/20, 4/23 |
Midterm Examination on 4/23 (Friday)
(Chapter 09, 11, 12, 13, 14, 19) |
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第10週 |
4/27, 4/30 |
Chapter 15: Cost Allocation: Support-Department Costs, Common Costs and Revenues |
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第11週 |
5/4, 5/7 |
Chapter 16: Cost Allocation: Joint Costs and Byproducts |
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第12週 |
5/11, 5/14 |
Chapter 18: Spoilage, Rework, and Scrap |
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第13週 |
5/18, 5/21 |
Chapter 20: Inventory Management, JIT, and Simplified Costing Methods |
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第14週 |
5/25, 5/28 |
Chapter 22: Management Control Systems, Transfer Pricing, and Multinational Considerations |
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第15週 |
6/1, 6/4 |
Chapter 23: Performance Measurement, Compensation, and Multinational Considerations |
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第16週 |
6/8, 6/11 |
Topic in Data Analytics |
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第17週 |
6/15, 6/18 |
Student Project Presentation on 6/18 (Friday) |
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第18週 |
6/22, 6/25 |
Final Examination on 6/25 (Friday)
(Chapter 15, 16, 18, 20, 22, 23) |
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