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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 |
100-2 |
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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 |
杜榮瑞 |
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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 |
星期四2,3,4(9:10~12:10) |
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上課地點 |
管二203 |
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備註 |
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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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 |
Traditional management accounting has lost its relevance in the current competitive business environment. This course will provide the students with some insights on how to restore the relevance of management accounting in the overall success of organization. Particularly we will emphasize the linkage of management accounting with the firm’s strategy so that management accounting can be used to improve the firm’s competitive advantages. For those students without basic managerial accounting knowledge, the textbook of Blocher, Chen and Lin is recommended be used with the required textbooks. |
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課程目標 |
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課程要求 |
Individual Performance
Class Participation 10%
Exams 39%
Group Performance
Class case discussions 36%
Term Project 15%
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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 |
Required Textbooks and Course Materials
Kaplan, R. S. and A. A. Atkinson, Advanced Management Accounting, 3rd Edition, Prentice Hall, 1998. [KA]
Shank, J. and V. Govindarajan, Strategic Cost Management, Free Press, 1993. [SG]
Related Readings and Cases (To be determined).
Recommended
Blocher, E. J., K. H. Chen and T. W. Lin, Cost Management: A Strategic Emphasis,
Irwin/McGraw-Hill, 1999.
Bruns, W.J., Jr., Accounting for Managers: Text and Case, 2nd Edition, South-Western College Publishing, 1999.
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 Activity-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 Accounting, 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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