課程資訊
課程名稱
成本與管理會計甲上
Cost and Managerial Accounting (1) 
開課學期
105-1 
授課對象
會計學系  
授課教師
曾智揚 
課號
Acc2005 
課程識別碼
702E30401 
班次
02 
學分
全/半年
全年 
必/選修
必修 
上課時間
星期一7,8,9(14:20~17:20) 
上課地點
管二304 
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/1051Acc2005_02 
課程簡介影片
 
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課程概述

This course introduces accounting and cost information for managerial decision making.  

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
1. NO CELLULAR PHONE IN CLASS.
2. ATTENDANCE IN CLASS IS REQUIRED. YOU WILL BE PERMITTED TWO EXCUSED ABSENCES WITHOUT PENALTY. EXCUSED ABSENCES MUST BE APPROVED IN ADVANCE. UNEXCUSED ABSENCES WILL RESULT IN A LOSS OF 5 POINTS OFF OF YOUR TOTAL COURSE POINTS FOR EACH OCCURRENCE. ARRIVAL TO CLASS MORE THAN 15 MINUTES LATE WILL COUNT AS AN UNEXCUSED ABSENCE.
3. NO MAKEUP EXAMS FOR UNEXCUSED ABSENCES. MAKEUP EXAMS FOR EXCUSED ABSENCES MUST BE COMPLETED WITHIN 1 WEEK OF THE EXAM DATE UNLESS PRIOR APPROVAL FROM THE PROFESSOR.
4. ASSIGNMENTS WILL BE ANNOUNCED IN CLASS AS DEEMED APPROPRIATE.
5. TURNING IN WRITTEN WORK OR HANDWRITING OF ANOTHER PERSON, OR ONE OF YOUR OWN PREVIOUSLY SUBMITTED FOR ANOTHER COURSE, IS GRANTED FOR IMMEDIATE CLASS FAILURE. THE SAME IS TRUE FOR PLAGIARISM OR COPYING OF THE WORK OF OTHER AUTHORS AND PRESENTING IT AS YOUR OWN.
 
預期每週課後學習時數
 
Office Hours
 
參考書目
Recommended Materials: 林蕙真與李宗黎,成本與管理會計學新論,2015年,六版,證業出版  
指定閱讀
Textbook: Horngren, Charles T., Srikant M. Datar, and George Foster, Cost Accounting: A Managerial Emphasis, 14th Edition, Prentice Hall, 2015. 
評量方式
(僅供參考)
   
課程進度
週次
日期
單元主題
無資料