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課程名稱 |
高等管理會計
Advanced Management Accounting |
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開課學期 |
105-1 |
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授課對象 |
管理學院 會計學研究所 |
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授課教師 |
吳琮璠 |
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課號 |
Acc7011 |
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課程識別碼 |
722 M1000 |
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班次 |
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學分 |
3 |
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全/半年 |
半年 |
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必/選修 |
必修 |
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上課時間 |
星期四7,8,9(14:20~17:20) |
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上課地點 |
管二102 |
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備註 |
本課程中文授課,使用英文教科書。
總人數上限：50人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1051Acc7011_ |
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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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為確保您我的權利,請尊重智慧財產權及不得非法影印
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課程概述 |
待填 |
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課程目標 |
待補 |
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課程要求 |
待補 |
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預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
待補 |
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參考書目 |
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 |
9/15 |
Holiday |
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第2週 |
9/22 |
Overview of this course
․KA - Introduction
Understanding Cost Behavior
․KA-Ch 1 |
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第3週 |
9/29 |
Problem Discussion
․Problem 1-1
․Problem 1-2
․Problem 1-4 |
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第4週 |
10/06 |
Activity-based management
․KA-Ch.5
Case Discussion:
․The Co-operative Bank KA-Ch5 |
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第5週 |
10/13 |
Case Discussion:
․Indianapolis City Services KA-Ch5 |
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第6週 |
10/20 |
Management Efficiency and Analytic Impacts on Products Development
․Davenport, “Analytics 3.0,” HBR, December 2013, pp. 65-72.
․Garvin, “How Google sold its engineers on management,” HBR, December 2013, pp. 75-82. |
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第7週 |
10/27 |
Midterm Exam (Up to Week 6) |
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第8週 |
11/03 |
Business Performance and Transfer Pricing
․Rappaport, “Ten ways to create shareholder value,” HBR, September 2006, pp. 66-77.
KA-Ch 9 |
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第9週 |
11/10 |
Case Discussion
․ Kirkpatrick Associates, Inc.KA-Ch9
․ Barton and Wiseman, “Big investors have an obligation to end the plague of short-termism,” HBR,
2014(January/February), pp. 44-51. |
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第10週 |
11/17 |
Strategic Performance Measurement and Compensation
․ Ittner and Larcker, “Coming up short on nonfinancial performance measurement,” HBR, 2003(November), pp.88-95.
․ KA- 13 |
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第11週 |
11/24 |
Incentive and compensation systems
Case Discusssion
․ McDonald's Corporation |
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第12週 |
12/01 |
Group Project discussion in class room |
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第13週 |
12/08 |
Organizational and incentive issues
․ Bazerman, Loewenstein, and Moore, “Why good accountants do bad audits?” HBR, November 2002, pp.97-102.
․ Kachelmeier and Williamson, “Attracting creativity: The initial and aggregate effects of contract selection on creativity-weighted productivity,” AR, 2010, 85(5):1669-1691. |
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第14週 |
12/15 |
․Campbell, “Employee selection as a control system,” JAR, 2012, 50(4): 931-966.
․Cadman and Sunder,"Investor Horizon and CEO Horizon Incen-tives," AR, July 2014, pp. 1299-1328. |
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第15週 |
12/22 |
Exam (Week 8-14) |
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第16週 |
12/29 |
New venture project: cost structure and profitability presentation ( I ) |
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第17週 |
1/05 |
New venture project: cost structure and profitability planning presenta-tion ( II ) |
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