課程資訊
課程名稱
管理決策會計
Accounting for Managerial Decisions 
開課學期
103-2 
授課對象
會計學系  
授課教師
傑克哈山 
課號
Acc3011 
課程識別碼
702 30500 
班次
02 
學分
全/半年
半年 
必/選修
選修 
上課時間
星期二2,3,4(9:10~12:10)星期五3,4(10:20~12:10) 
上課地點
管二203 
備註
星期五為實習課。
限外系(所)學生
總人數上限:50人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/1032Acc3011_02 
課程簡介影片
 
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課程概述

In this course, students examine the fundamental concepts of management accounting including cost control, planning, decision making and performance evaluation utilized by users internal to the corporate organization.Specific items include standard costing, variance analysis, cost behaviors and budgeting, break even analysis, make or buy decisions, return on investment and discounted cash flow for capital budgeting. This introduction to management accounting is applied to the analysis, interpretation and application to business including human resource decisions. 

課程目標
Learning Outcomes:

Upon successful completion of this course the student will be able to:
1. Differentiate between and integrate information for internal and external users.
2. Describe cost behaviors and the impact of variables on it.
3. Describe various cost systems.
4. Analyze specific business decisions and use appropriate accounting data to develop recommendations.
5. Construct and complete master and flexible budgets.
6. Prepare a capital budget for projects, using a variety of evaluation methods.
7. Conduct a cost-volume profit analysis and produce an appropriate report.
8. Financial statement analysis. 
課程要求
Professional accounting knowledge. You must have some background in financial accounting.
Management knowledge and ability.
Language and communication skills in English. The course will be taught solely in English-textbook, assignments, quizzes and exams. 
預期每週課後學習時數
 
Office Hours
另約時間 備註: Contact me by email for an appointment. 
參考書目
As provided in class. 
指定閱讀
待補 
評量方式
(僅供參考)
 
No.
項目
百分比
說明
1. 
Lab Attendance and Preparation 
15% 
Attending labs and being prepared for the lab.  
2. 
Mid Term Exam 
35% 
Mid-term exam to cover topics outlined and detailed in class. 
3. 
Final Exam 
50% 
Final exam to cover topics outlines and detailed in class. 
 
課程進度
週次
日期
單元主題
第1週
2/24,2/27  Managerial Accounting and Cost Concepts 
第2週
3/03,3/06  Managerial Accounting and Cost Concepts 
第3週
3/10,3/13  Job Order Costing 
第4週
3/17,3/20  Activity Based Costing 
第5週
3/24,3/27  Process Costing 
第6週
3/31,4/03  Cost Volume Profit Relationships 
第7週
4/07,4/10  Variable Costing and Segment Reporting:Tools for Management 
第8週
4/14,4/17  Mid Term Exam Review 
第9週
4/21,4/24  Profit Planning 
第10週
4/28,5/01  Flexible Budgets, Standard Costs, and Variance Analysis 
第11週
5/05,5/08  Performance Measurement in Decentralized Organizations 
第12週
5/12,5/15  Differential Analysis: The Key to Decision Making 
第13週
5/19,5/22  Capital Budgeting 
第14週
5/26,5/29  Statement of Cash Flows 
第15週
6/02,6/05  Financial Statement Analysis 
第16週
6/09,6/12  Case Studies to Reinforce Our Learning 
第17週
6/16,6/19  Final Exam Review 
第18週
6/27  Final Exam