課程大綱

課程資訊

課程名稱	成本與管理會計甲下 Cost and Managerial Accounting (2)
開課學期	103-2
授課對象	會計學系
授課教師	高偉娟
課號	Acc2006
課程識別碼	702E30402
班次	03
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	管二102
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：80人
Ceiba 課程網頁	http://ceiba.ntu.edu.tw/1032Acc2006_03
課程簡介影片
核心能力關聯	核心能力與課程規劃關聯圖
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課程概述	Cost and managerial accounting course is a company’s internal language, and is used for decision-making, production management, product design and pricing, performance evaluation, and motivating employees.
課程目標	Understand various cost systems and apply to non-routine decision analysis.
課程要求	1. NO mobile devices in class. 2. NO makeup exams. 3. ATTENDANCE and PARTICIPATION in class.
預期每週課前或/與課後學習時數
Office Hours	另約時間備註：實習課：Thursday 12:30-14:00 PM
指定閱讀	Horngren, Charles T., Srikant M. Datar, and George Foster, Cost Accounting: A Managerial Emphasis. 15/e. Prentice Hall.
參考書目	Hilton, 2014. Managerial Accounting. 10/e. McGraw-Hill. Noreen, Brewer, and Garrison, 2014. Managerial Accounting for Managers. 3/e. McGraw-Hill. Needles and Crosson, 2013. Managerial Accounting. 10/e. McGraw-Hill. Datar and Rajan, 2013. Managerial Accounting: Decision Making and Motivating Performance. 1/e. Prentice Hall.
評量方式 (僅供參考)	本校尚無訂定 A+ 比例上限。本校採用等第制評定成績，學生成績評量辦法中的百分制分數區間與單科成績對照表僅供參考，授課教師可依等第定義調整分數區間。詳見學習評量專區 (連結)。

課程進度

週次	日期	單元主題
Week 1	2/26	Syllabus and Review of Last Term
Week 2	3/05	Ch.9 Inventory Costing and Capacity Analysis
Week 3	3/12	Topic: Career Planning (職涯規劃以及成本與管理會計相關議題) Speaker: Wan-Wan Lin
Week 4	3/19	Ch.15 Allocation of Support-Department Costs, Common Costs, and Revenues
Week 5	3/26	Ch.16 Cost Allocation: Joint Products and Byproducts
Week 6	4/02	Spring Break
Week 7	4/09	Ch.17 Process Costing
Week 8	4/16	Ch.18 Spoilage, Rework, and Scrap; review
Week 9	4/23	Midterm Exam
Week 10	4/30	Ch.10 Determine How Costs Behave
Week 11	5/07	Ch.19 Balanced Scorecard: Quality and Time
Week 12	5/14	Ch.20 Inventory Management, Just-In-Time, Simplified Costing Methods
Week 13	5/21	Ch.21 Capital Budgeting and Cost Analysis
Week 14	5/28	Ch.22 Management Control Systems, Transfer Pricing, and Multinational Considerations
Week 15	6/04	Ch.23 Performance Measurement, Compensation, and Multinational Considerations
Week 16	6/11	Group Project Presentation
Week 17	6/18	Review
Week 18	6/23	Final Exam