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課程名稱 |
管理會計
Managerial Accounting |
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開課學期 |
104-1 |
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授課對象 |
管理學院 國際企業學研究所 |
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授課教師 |
陳國泰 |
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課號 |
IB7005 |
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課程識別碼 |
724 M0060 |
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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 |
星期一7,8,9(14:20~17:20) |
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上課地點 |
管二206 |
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備註 |
國企所碩一必修。
總人數上限：80人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1041IB7005_MgmtAcct |
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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 order to manage efficiently and effectively, a manager needs to wisely utilize accounting information. This course teaches students how to use accounting information for various decision making such as cost management, pricing, profit planning, budgeting, transfer pricing, performance evaluation, etc. |
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課程目標 |
The purpose of this course is to introduce to the students the basic knowledge of using relevant accounting information for decision making. After taking this course, students will know:
(1) the basic terms of cost concepts.
(2) how a management accounting information system operates.
(3) how to manage costs.
(4) how to conduct cost analysis and profit planning.
(5) how to analyze accounting information for various decision making.
(6) how to design an effective management control system.
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課程要求 |
The class primarily consists of instructor’s lectures. Students are required to attend the class and are strongly encouraged to ask and discuss questions during the lectures. There will be a homework assignment for each chapter. Students should turn in the homework assignments in time.;late homework will not be accepted. Solutions to the homework and textbook exercises will be provided. |
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預期每週課後學習時數 |
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Office Hours |
每週二 10:30~11:30
每週一 10:30~11:30 |
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指定閱讀 |
Hilton, Ronald and Platt Platt, Managerial Accounting, 10th Edition, McGraw Hill, 2014. (華泰書局代理) |
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參考書目 |
1. Kaplan, Robert s. and David P. Norton, “Using the Balanced Scorecard as a Strategic Management System,” Harvard Business Review (January-February):75-85.
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評量方式
(僅供參考) |
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No. |
項目 |
百分比 |
說明 |
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1. |
Mid-term Exam |
45% |
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2. |
Final Exam |
50% |
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3. |
Homework |
5% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/14 |
Introduction (Ch. 1) |
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第2週 |
9/21 |
Basic Cost Management Concepts (Ch. 2) |
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第3週 |
9/28 |
Mid-Autumn Festival(No class) |
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第4週 |
10/05 |
Job Costing and Cost Accumulation in a Batch Production Environment(Ch. 3) |
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第5週 |
10/12 |
Process Costing and Hybrid Product-Costing Systems (Ch. 4) |
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第6週 |
10/19 |
Activity-Based Costing and Management (Ch. 5) |
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第7週 |
10/26 |
Activity Analysis, Cost Behavior, and Cost Estimation (Ch. 6) |
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第8週 |
11/02 |
Cost-Volume-Profit Analysis (Ch. 7) |
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第9週 |
11/09 |
Mid-term Exam (Ch. 1~Ch.7) |
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第10週 |
11/16 |
Financial Planning and Analysis: The Master Budget (Ch. 9) |
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第11週 |
11/23 |
Standard Costing and Analysis of Direct Costs (Ch. 10) |
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第12週 |
11/30 |
Flexible Budgeting and Analysis of Overhead Costs (Ch. 11) |
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第13週 |
12/07 |
Responsibility Accounting, Operational Performance Measures, and the Balanced Scorecard (Ch. 12) |
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第14週 |
12/14 |
Investment Centers and Transfer Pricing (Ch. 13) |
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第15週 |
12/21 |
Decision Making: Relevant Costs and Benefits (Ch. 14) |
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第16週 |
12/28 |
Target Costing and Cost Analysis for Pricing Decisions (Ch. 15) |
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第17週 |
1/04 |
Capital Expenditure Decisions (Ch. 16) |
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第18週 |
1/11 |
Final Exam (Ch. 9~Ch. 16) |
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