課程資訊
課程名稱
 管理會計
Managerial Accounting 
開課學期
 106-1 
授課對象
 國際企業學研究所  
授課教師
 陳聿宏 
課號
 IB7005 
課程識別碼
 724EM0060 
班次
 02 
學分
 3.0 
全/半年
 半年 
必/選修
 必修 
上課時間
 星期一2,3,4(9:10~12:10) 
上課地點
 管二102 
備註
 本課程以英語授課。國企所碩一必修。
限碩士班以上 且 限本系所學生(含輔系、雙修生)
總人數上限：70人 
Ceiba 課程網頁
 http://ceiba.ntu.edu.tw/1061IB7005_02 
課程簡介影片
 
核心能力關聯
 核心能力與課程規劃關聯圖
課程大綱
為確保您我的權利,請尊重智慧財產權及不得非法影印
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. 

課程目標
 By the end of the course, students are expected to have an idea of the methods currently used in the areas of managerial accounting covered by the course. 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. 
課程要求
 The class primarily consists of instructor’s lectures. Students are strongly encouraged to ask and discuss during the lectures. There will be mid-term and final exams covering mainly the material. Any makeup exam will not be offered. 
預期每週課後學習時數
  
Office Hours
  
指定閱讀
  
參考書目
 待補 
評量方式
(僅供參考)
    
課程進度
週次
日期
單元主題
Week 1
 9/11  The Changing Role of Managerial Accounting in a Dynamic Business Environment 
Week 2
 9/18  Basic Cost Management Concepts 
Week 4
 10/02  Process Costing and Hybrid Product-Costing Systems 
Week 5
 10/09  NO CLASS 
Week 6
 10/16  Activity-Based Costing and Management 
Week 7
 10/23  Activity Analysis, Cost Behavior, and Cost Estimation
Homework discussion: Group 1 and 2 
Week 8
 10/30  Cost-Volume-Profit Analysis
Homework discussion: Group 3 and 4 
Week 9
 11/06  Midterm Exam 
Week 10
 11/13  Decision Making: Relevant Costs and Benefits
Homework discussion: Group 5 and 6 
Week 11
 11/20  Decision Making: Relevant Costs and Benefits  
Week 12
 11/27  Target Costing and Cost Analysis for Pricing Decision
Homework discussion: Group 7 and 8 
Week 13
 12/04  Homework discussion: Group 9 and 10
Bonus Project Presentation 
Week 14
 12/11  Capital Expenditure Decisions
Case write-up 
Week 15
 12/18  Capital Expenditure Decisions
Investment Centers and Transfer Pricing 
Week 16
 12/25  Homework Discussion: Group 11 and 12 (Ch 15)
Homework Discussion: Group 13 and 14 (Ch 16)
Homework Discussion: Group 15 and 16 (Ch 13)
 
Week 17
 1/01  NO CLASS 
Week 18
 1/08  Final 
Week 3-1
 9/25  NO CLASS 
Week 3-2
 9/30  Product Costing and Cost Accumulation in a Batch Production Environment