課程名稱 |
管理會計 MANAGERIAL ACCOUNTING |
開課學期 |
96-2 |
授課對象 |
管理學院 商學研究所 |
授課教師 |
柯承恩 |
課號 |
MBA7001 |
課程識別碼 |
741EM0620 |
班次 |
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學分 |
3 |
全/半年 |
半年 |
必/選修 |
必修 |
上課時間 |
星期三2,3,4(9:10~12:10) |
上課地點 |
管一會二 |
備註 |
本課程以英語授課。本課程以英語授課。本課程以英語授課。本課程以英 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/962ma_ko |
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 |
課程大綱
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課程概述 |
No prerequisite is related. However, general understanding of management and introductory accounting is preferred. The students may need to prepare themselves for introductory accounting knowledge. |
課程目標 |
This course is to provide students with fundamental and general understanding of management accounting and how to apply accounting information and system in management of business organizations. It covers three major parts, including costing methodology in various industries, planning and control system for organizations, and accounting information analysis for decision making. The course is to prepare future managers with more rigorous approach in managing their organizations. It emphasizes on the implementation of managerial concepts via concrete accounting information system and analytical model, together with discussions on related behavioral and organizational issues. |
課程要求 |
Students are required to attend the class. They are required to complete reading assignments before class hours and to participate in class discussion. Additional reading assignments may be given in addition to those listed in the class schedule. Assignments will be collected randomly and problem set will be used as case discussion in the class. A term paper will be required |
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 |
Hilton, Ronald W., 2008, Managerial Accounting (7th Ed.), McGraw-Hill
International Other Reading Materials |
評量方式 (僅供參考) |
No. |
項目 |
百分比 |
說明 |
1. |
Assignment & Participation |
15% |
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2. |
Mid-term Examination |
35% |
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3. |
Final Examination |
30% |
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4. |
Team project |
20% |
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週次 |
日期 |
單元主題 |
第1週 |
2/20 |
Management decisions and accounting information |
第2週 |
2/27 |
Basic cost terms and concepts |
第3週 |
3/05 |
Product costing systems |
第4週 |
3/12 |
Activity-based costing and management (ABC/ABM) |
第5週 |
3/19 |
ABC/ABM in advanced manufacturing environment |
第6週 |
3/26 |
Cost behavior & estimation |
第7週 |
4/02 |
Cost-volume-profit analysis |
第8週 |
4/09 |
Decision making: relevant costs and benefits |
第9週 |
4/16 |
Target costing and analysis for pricing decisions |
第10週 |
4/23 |
Plant Tour |
第11週 |
4/30 |
Midterm Exam |
第12週 |
5/07 |
Invited Speaker
Project preparation |
第13週 |
5/14 |
Budgeting & standard costing |
第14週 |
5/21 |
Flexible budgeting & control of overhead cost |
第15週 |
5/28 |
Responsibility accounting & Transfer Pricing |
第16週 |
6/04 |
Team Presentation |
第17週 |
6/11 |
Team Presentation |
第18週 |
06/18 |
Final exam |