|
課程名稱 |
成本與管理會計甲上
COST AND MANAGERIAL ACCOUNTING(1) |
|
開課學期 |
97-1 |
|
授課對象 |
會計學系 |
|
授課教師 |
蔡揚宗 |
|
課號 |
Acc2005 |
|
課程識別碼 |
702 30401 |
|
班次 |
02 |
|
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 |
管二104 |
|
備註 |
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)
總人數上限：80人 |
|
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/971cost_acct |
|
課程簡介影片 |
|
|
核心能力關聯 |
核心能力與課程規劃關聯圖 |
|
課程大綱
|
|
為確保您我的權利,請尊重智慧財產權及不得非法影印
|
|
課程概述 |
Website: http://www.prenhall.com/myphlip
Textbook: Horngren, Charles T., Srikant M. Datar, and George Foster, Cost Accounting: A Managerial Emphasis, 13th Edition, Prentice Hall, 2009. |
|
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. |
|
課程要求 |
|
|
預期每週課後學習時數 |
|
|
Office Hours |
|
|
指定閱讀 |
|
|
參考書目 |
|
|
評量方式
(僅供參考) |
|
No. |
項目 |
百分比 |
說明 |
|
1. |
Mid-term |
35% |
|
2. |
Final |
35% |
|
3. |
Homework/Assignments |
20% |
|
4. |
Participation & Quiz |
10% |
|
|
|
週次 |
日期 |
單元主題 |
|
第1週 |
9/18 |
Introduction
Chap. 01 The accountant’s role in the organization |
|
第2週 |
9/25 |
Chap. 01 The accountant’s role in the organization |
|
第3週 |
10/02 |
Chap. 02 An introduction to cost terms and purposes |
|
第4週 |
10/09 |
Chap. 03 Cost-volume-profit analysis |
|
第5週 |
10/16 |
Chap. 04 Job costing |
|
第6週 |
10/23 |
Chap. 05 Activity-based costing and activity-based management |
|
第7週 |
10/30 |
Chap. 06 Master budget and responsibility accounting |
|
第8週 |
11/06 |
Catch-up and review |
|
第9週 |
11/13 |
Mid-term Exam (Chaps. 01-06) |
|
第10週 |
11/20 |
Chap. 07 Flexible budgets, direct-cost variances, and management control |
|
第11週 |
11/27 |
Chap. 08 Flexible budgets, overhead cost variances, and management control |
|
第12週 |
12/04 |
Chap. 09 Inventory costing and capacity analysis |
|
第13週 |
12/11 |
Chap. 10 Determining how costs behave |
|
第14週 |
12/18 |
Chap. 11 Decision making and relevant information |
|
第15週 |
12/25 |
Chap. 12 Pricing decisions and cost management |
|
第16週 |
1/01 |
Happy New Year (Class recessed) |
|
第17週 |
1/08 |
Catch-up and review |
|
第18週 |
1/15 |
Final Exam (Chaps. 07-12) |
|