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課程資訊 |
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課程名稱 |
管理決策會計 Accounting for Managerial Decisions | ||||||||||||||||
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開課學期 |
103-2 | ||||||||||||||||
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授課對象 |
會計學系 | ||||||||||||||||
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授課教師 |
傑克哈山 | ||||||||||||||||
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課號 |
Acc3011 | ||||||||||||||||
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課程識別碼 |
702 30500 | ||||||||||||||||
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班次 |
02 | ||||||||||||||||
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學分 |
3 | ||||||||||||||||
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全/半年 |
半年 | ||||||||||||||||
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必/選修 |
選修 | ||||||||||||||||
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上課時間 |
星期二2,3,4(9:10~12:10)星期五3,4(10:20~12:10) | ||||||||||||||||
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上課地點 |
管二203 | ||||||||||||||||
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備註 |
星期五為實習課。 限外系（所）學生 總人數上限：50人 | ||||||||||||||||
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1032Acc3011_02 | ||||||||||||||||
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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 |
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. | ||||||||||||||||
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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. | ||||||||||||||||
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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. |
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預期每週課後學習時數 |
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Office Hours |
另約時間 備註： Contact me by email for an appointment. | ||||||||||||||||
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參考書目 |
As provided in class. | ||||||||||||||||
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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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課程進度 |
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週次 |
日期 |
單元主題 |
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第1週 |
2/24,2/27 | Managerial Accounting and Cost Concepts |
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第2週 |
3/03,3/06 | Managerial Accounting and Cost Concepts |
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第3週 |
3/10,3/13 | Job Order Costing |
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第4週 |
3/17,3/20 | Activity Based Costing |
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第5週 |
3/24,3/27 | Process Costing |
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第6週 |
3/31,4/03 | Cost Volume Profit Relationships |
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第7週 |
4/07,4/10 | Variable Costing and Segment Reporting:Tools for Management |
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第8週 |
4/14,4/17 | Mid Term Exam Review |
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第9週 |
4/21,4/24 | Profit Planning |
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第10週 |
4/28,5/01 | Flexible Budgets, Standard Costs, and Variance Analysis |
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第11週 |
5/05,5/08 | Performance Measurement in Decentralized Organizations |
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第12週 |
5/12,5/15 | Differential Analysis: The Key to Decision Making |
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第13週 |
5/19,5/22 | Capital Budgeting |
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第14週 |
5/26,5/29 | Statement of Cash Flows |
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第15週 |
6/02,6/05 | Financial Statement Analysis |
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第16週 |
6/09,6/12 | Case Studies to Reinforce Our Learning |
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第17週 |
6/16,6/19 | Final Exam Review |
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第18週 |
6/27 | Final Exam |