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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 |
107-2 |
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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 |
星期四2,3,4(9:10~12:10) |
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上課地點 |
管二302 |
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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。
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/1072Acc2006_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 |
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. |
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課程目標 |
Building on the fundamental knowledge learned from Accounting II, this course intends to explore more advanced topics in management accounting.
By the end of this course students are expected to have an understanding of how accounting is influenced by and influences the organization’s mission, strategy, structure, and the corporation’s performance measurement and control systems. Students will be provided with techniques for solving sophisticated numerical problems. |
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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 |
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參考書目 |
待補 |
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指定閱讀 |
待補 |
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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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第1週 |
2/21 |
Syllabus; Determine How Costs Behave |
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第2週 |
2/28 |
No class: Holiday for 228 |
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第3週 |
3/07 |
Inventory Costing and Capacity Analysis |
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第4週 |
3/14 |
Allocation of Support-Department Costs, Common Costs, and Revenues |
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第5週 |
3/21 |
Cost Allocation: Joint Products and Byproducts |
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第6週 |
3/28 |
Process Costing |
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第7週 |
4/04 |
No class: Spring Break |
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第8週 |
4/11 |
Midterm Exam |
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第9週 |
4/18 |
Spoilage, Rework, and Scrap; review |
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第10週 |
4/25 |
Balanced Scorecard: Quality and Time |
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第11週 |
5/02 |
Inventory Management, Just-In-Time, Simplified Costing Methods |
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第12週 |
5/09 |
Midterm Exam II |
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第13週 |
5/16 |
溫書假～ |
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第14週 |
5/23 |
Capital Budgeting and Cost Analysis |
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第15週 |
5/30 |
Performance Measurement, Compensation, and Multinational Considerations |
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第16週 |
6/06 |
Group Project Presentation |
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第17週 |
6/13 |
Final Exam |
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