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課程名稱 |
管理會計
Managerial Accounting |
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開課學期 |
101-1 |
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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 |
星期五6,7,8(13:20~16:20) |
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上課地點 |
管二102 |
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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/1011mgmtacct |
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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 instructor will explain the key concepts of each topic and lead cases/problems discussion. Students are required to complete the assigned cases/problems before these cases/problems are discussed in the class. In addition, students need to turn in their answers to the cases/problems before the class. During the discussion, students are encouraged to voluntarily participate or can be called upon to answer questions. Student participation will be recorded. |
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預期每週課後學習時數 |
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Office Hours |
每週二 10:30~12:30
每週四 10:30~12:30 |
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指定閱讀 |
Hilton, Ronald and Platt Platt, Managerial Accounting, 9th Edition, McGraw Hill, 2011. (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.
2. 王文英，「經營策略與管理會計關係之研究」，管理評論，第18卷第3期，pp. 105~125。
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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 |
35% |
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2. |
Final Exam |
35% |
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3. |
Case Assignments |
20% |
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4. |
Class Participation |
10% |
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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 Concepts and Cost Flows (Ch. 2) |
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第3週 |
9/28 |
Job Costing (Ch. 3)
Prob. 2-43, 2-45, 2-53 |
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第4週 |
10/05 |
Process Costing and Hybrid Product-Costing Systems (Ch. 4)
Case 3-62 |
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第5週 |
10/12 |
Activity-Based Costing and Management (Ch. 5)
Case 4-39 |
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第6週 |
10/19 |
Activity Analysis, Cost Behavior, and Cost Estimation (Ch. 6)
Case 5-69 |
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第7週 |
10/26 |
Cost-Volume-Profit Analysis (Ch. 7)
Case 6-47 |
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第8週 |
11/02 |
Absorption Costing and Variable Costing (Ch. 8)
Case 7-53 |
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第9週 |
11/09 |
Mid-term Exam (Ch. 2~Ch.8) |
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第10週 |
11/16 |
Profit Planning and Budgeting (Ch. 9)
Case 8-32, 8-33 |
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第11週 |
11/23 |
Standard Costing , Performance Measurement, and Balanced Scorecard (Ch. 10)
Case 9-48 |
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第12週 |
11/30 |
Flexible Budgeting and Management of Overhead and Support Activity Costs (Ch. 11)
Case 10-63 |
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第13週 |
12/07 |
Responsibility Accounting, Quality Costs, and Environment Costs (Ch. 12)
Case 11-55 |
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第14週 |
12/14 |
Investment Centers and Transfer Pricing (Ch. 13)
Case 12-52 |
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第15週 |
12/21 |
Decision Making: Relevant Costs and Benefits (Ch. 14)
Case 13-51 |
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第16週 |
12/28 |
Target Costing and Cost Analysis for Pricing Decisions (Ch. 15)
Case 14-62 |
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第17週 |
1/04 |
Capital Expenditure Decisions (Ch. 16)
Case 15-48 |
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第18週 |
1/11 |
Final Exam |
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