課程資訊
課程名稱
管理會計
MANAGERIAL ACCOUNTING 
開課學期
97-2 
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
 
學分
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。
限本系所學生(含輔系、雙修生)
總人數上限:70人 
 
課程簡介影片
 
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課程概述

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. 

課程目標
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
 
Office Hours
 
指定閱讀
 
參考書目
Hilton, Ronald W., 2009, Managerial Accounting (8th 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 
10% 
 
2. 
Mid-term Examination 
40% 
 
3. 
Final Examination 
30% 
 
4. 
Team project 
20% 
 
 
課程進度
週次
日期
單元主題
第1週
2/18  Management decisions and accounting information 
第2週
2/25  Basic cost terms and concepts 
第3週
3/04  Product costing systems 
第4週
3/11  Activity-based costing and management (ABC/ABM) 
第5週
3/18  Activity Analysis , Cost behavior & Estimation 
第6週
3/25  Cost-volume-profit analysis 
第7週
4/01  Absorption and Variable Costing 
第8週
4/08  Decision making : Relevant costs and benefits 
第9週
4/15  Midterm Exam 
第10週
4/22  Target costing and cost analysis for pricing decisions 
第11週
4/29  Invited Speaker Project Preparation
 
第12週
5/06  Budgeting & standard costing 
第13週
5/13  Flexible budgeting & control of overhead cost 
第14週
5/20  Responsibility Accounting & Transfer Pricing 
第15週
5/27  Team Presentation 
第16週
6/03  Team Presentation 
第17週
6/10  Final exam