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
 104-1 
授課對象
 會計學系  
授課教師
 高偉娟 
課號
 Acc2005 
課程識別碼
 702E30401 
班次
 03 
學分
 3 
全/半年
 全年 
必/選修
 必修 
上課時間
 星期五7,8,9(14:20~17:20) 
上課地點
 管二104 
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/1041Acc2005_03 
課程簡介影片
 
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課程概述

The course will introduce you to the modern concepts of managerial accounting. The main objectives are to:
1. Consider the cost and performance information necessary for long-term success in various competitive environments.
2. Develop a framework for utilizing information generated by managerial information systems for managerial decisions.
3. Consider the current and emerging practices in cost management.
 

課程目標
 Students are expected to learn:
(1) The fundamentals of managerial accounting information systems;
(2) The application of accounting information for planning and control decisions; &
(3) The emerging roles of managerial accounting.
 
課程要求
 Class Participation
Writing Assignments
Group Projects
Mid-term Exam
Final Exam
 
預期每週課後學習時數
  
Office Hours
  
指定閱讀
  
參考書目
 待補 
評量方式
(僅供參考)
    
課程進度
週次
日期
單元主題
Week 1
 9/18  Syllabus, Ch.1 & 2 
Week 2
 9/25  Ch.3 
Week 3
 10/2  Ch.4 Job Costing 
Week 4
 10/9  Holiday 
Week 5
 10/16  Ch.5 ABC 
Week 6
 10/23  Ch.6 Budget 
Week 7
 10/30  Ch.7 Flexible Budget 
Week 8
 11/6  Ch.8 Flexible Budget (Cont.) 
Week 9
 11/13  Midterm Group Project Presentation/Case Study I 
Week 10
 11/20  Ch. 11 Decision Making and Relevant Information 
Week 11
 11/27  Ch.12 BSC 
Week 12
 12/4  Ch.13 Pricing 
Week 13
 12/11  Ch.14 Cost Allocation, Customer-Profitability Analysis and Sales Variance 
Week 14
 12/18  Ch.22 Transfer Pricing 
Week 15
 12/25  Final Project-Group Presentation 
Week 16
 1/1  Holiday 
Week 17
 1/8  Final Exam