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課程名稱 |
管理會計
Managerial Accounting |
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開課學期 |
99-2 |
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授課對象 |
管理學院 商學研究所 |
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授課教師 |
陳國泰 |
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課號 |
MBA7001 |
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課程識別碼 |
741 M0620 |
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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 |
星期四2,3,4(9:10~12:10) |
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上課地點 |
管二202 |
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備註 |
本課程中文授課,使用英文教科書。
限本系所學生(含輔系、雙修生)
總人數上限：70人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/992macct |
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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 |
The purpose of this course is to introduce to the students the basic knowledge of using relevant accounting information for decision making. |
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課程目標 |
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 classes will be consisted of instructor’s lectures and cases discussion. Students are required to form groups and prepare for the assigned cases. Each group needs to submit a writing report of 4~5 pages for every case. In addition, the instructor will lead the cases discussion in the class. During the discussion, students can voluntarily participate or can be called upon to answer questions. Student performance will be recorded. |
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預期每週課後學習時數 |
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Office Hours |
每週四 14:30~16:30 |
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指定閱讀 |
Textbook
Ronald W. Hilton, Managerial Accounting, 8th Edition, McGraw Hill, 2009
Cases
1. Salem Company
2. Allied Stationery Products
3. Shuman Automobile, Inc.
4. Store24
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參考書目 |
Supplement Readings
1. Kaplan, Robert s. and David P. Norton, “Using the Balanced Scorecard as a
Strategic Management System,” Harvard Business Review (January-February):75-
85.
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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 |
40% |
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3. |
Case Discussion |
25% |
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週次 |
日期 |
單元主題 |
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第1週 |
2/24 |
Introduction (Ch. 1) |
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第2週 |
3/03 |
Basic Cost Concepts and Cost Flows (Ch. 2) |
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第3週 |
3/10 |
Job Costing (Ch. 3) |
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第4週 |
3/17 |
Process Costing and Hybrid Product-Costing Systems (Ch. 4) |
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第5週 |
3/24 |
Activity-Based Costing and Management (Ch. 5) |
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第6週 |
3/31 |
Activity Analysis, Cost Behavior, and Cost Estimation (Ch. 6)
Case 1: Allied Stationary Products
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第7週 |
4/07 |
Cost-Volume-Profit Analysis (Ch. 7) |
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第8週 |
4/14 |
Absorption Costing and Variable Costing (Ch. 8)
Case 2: Salem Telephone Company
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第9週 |
4/21 |
Mid-term Exam (Ch. 2~Ch.8) |
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第10週 |
4/28 |
Profit Planning and Budgeting (Ch. 9) |
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第11週 |
5/05 |
Standard Costing , Performance Measurement, and Balanced Scorecard (Ch. 10) |
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第12週 |
5/12 |
Flexible Budgeting and Management of Overhead and Support Activity Costs (Ch. 11) |
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第13週 |
5/19 |
Responsibility Accounting, Quality Costs, and Environment Costs (Ch. 12)
Case 3: Store 24
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第14週 |
5/26 |
Investment Centers and Transfer Pricing (Ch. 13) |
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第15週 |
6/02 |
Decision Making: Relevant Costs and Benefits (Ch. 14) |
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第16週 |
6/09 |
Target Costing and Cost Analysis for Pricing Decisions (Ch. 15)
Case 4: Shuman Automobiles, Inc.
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第17週 |
6/16 |
Capital Expenditure Decisions (Ch. 16) |
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第18週 |
6/23 |
Final Exam (Ch. 9~Ch. 16) |
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