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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 |
111-1 |
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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 |
劉順仁 |
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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 |
3.0 |
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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 |
星期五2,3,4(9:10~12:10) |
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上課地點 |
管一103 |
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備註 |
限本系所學生(含輔系、雙修生)
總人數上限：50人 |
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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 |
This course will provide the students with some insights into how management accounting can facilitate managerial decision-making and influence employees’ and managers’ behavior. The focus will be on accounting for decision-making and control.
The implications of the Big Data for decision-making, and the control issues pertaining to start-ups and innovation will be included in the course. We will also discuss the linkage of man-agement accounting with the firm’s strategy so that management accounting can be used to im-prove the firm’s competitive advantages. |
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課程目標 |
This class is designed primarily for the first-year students in the masters program. Classes will consist of instructor’s lecture and student presentation. One of the main purposes of this course is to help students practice a mastery level of written and oral communication skills in the contexts of accounting and business management. Students should be able to apply the knowledge obtained in this course and from other fields and sources to solve the assigned problems. |
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課程要求 |
Students are required to actively participate in class discussions. Reading the assigned readings before classes is strongly suggested. |
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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 |
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參考書目 |
Blocher, E. J., D.E. Stout, G. Cokins, and K. H. Chen, Cost Management: A Strategic Emphasis, Irwin/McGraw-Hill, 2008. [BSCC]
Cooper, R., When Lean Enterprises Collide, Harvard Business School Press, 1995.
Cooper, R., R. S. Kaplan, L. S. Maisel, E. Morrissey, and R. M. Oehm, Implementing Activi-ty-Based Cost Management: Moving from Analysis to Action, Montvale, N.J.: Institute of Management Accountants, 1992.
Johnson, H. T., and R. S. Kaplan, Relevance Lost: The Rise and Fall of Management Account-ing, Harvard Business School Press, 1987. (中譯本：轉捩點上的成本管理，遠流)
Kaplan, R.S., and D.P. Norton, The Strategy-Focused Organization, Boston, MA: Harvard Business School Press, 2001. [KN]
Stewart, G.B., III, The Quest for Value, Harper Business, 1999. |
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評量方式
(僅供參考) |
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