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課程名稱 |
管理會計
Managerial Accounting |
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開課學期 |
100-1 |
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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 |
連勇智 |
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課號 |
IB7005 |
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課程識別碼 |
724EM0060 |
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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 |
星期二A,B,C(18:25~21:05) |
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上課地點 |
管一102 |
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備註 |
本課程以英語授課。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/1001MA2011 |
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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 |
Students after completing this course are expected to:
understand the fundamental tools of management accounting;
gain insight into the applications of the management accounting techniques to managerial decisions
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課程目標 |
1.define managerial accounting and describe its role in the management process.
2.explain what is meant by the word “cost.”
3.explain how an “activity-based costing” (ABC) system operates
4.explain the concept of “activity-based management” (ABM)
5.explain the concept of activity-based “budgeting”
6.describe the “balanced scorecard” concept.
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課程要求 |
Assignments / Class Participation |
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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 |
Hilton, R. W., Managerial Accounting, 7th Edition, Mc Graw-Hill, 2007. (雙葉書
廊，陳國泰導讀) |
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參考書目 |
Hilton, R. W., Managerial Accounting, 7th Edition, Mc Graw-Hill, 2007. |
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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. |
Assignments / Class Participation |
30% |
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2. |
Mid-term Examination |
30% |
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3. |
Final Examination |
40% |
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週次 |
日期 |
單元主題 |
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第1週 |
9/13 |
Introduction |
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第2週 |
9/20 |
Chapter1:The Changing Role of Managerial Accounting in a Dynamic Business Environment |
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第3週 |
9/27 |
Chapter2:Basic Cost Management Concepts and Accounting for Mass Customization Operations |
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第6週 |
10/18 |
Ch 3 |
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第8週 |
11/01 |
Ch 4 |
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第9週 |
11/08 |
old exam |
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第17週 |
1/03 |
old exam for final 2010 |