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課程名稱 |
管理會計
Managerial Accounting |
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開課學期 |
103-2 |
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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 |
吳淑鈴 |
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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 |
星期三2,3,4(9:10~12:10) |
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上課地點 |
管二104 |
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備註 |
本課程中文授課,使用英文教科書。與劉順仁合開
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/1032MBA7001_MgmtAcct |
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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.
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課程要求 |
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預期每週課後學習時數 |
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Office Hours |
每週三 12:00~14:10 |
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指定閱讀 |
Noreen, E. W., Brewer, P. C., and Garrison, R. H. Managerial Accounting for Managers. 3th Edition, International Edition, McGraw-Hill/Irwin, 2014. ISBN: 978-1-259-06073-1 |
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參考書目 |
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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 |
30% |
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2. |
Final Exam |
30% |
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3. |
Group Project |
30% |
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4. |
Weekly Homework |
10% |
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週次 |
日期 |
單元主題 |
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第1週 |
2/25 |
Class Introduction |
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第2週 |
3/04 |
Ch. 1: Managerial Accounting: An Overview |
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第3週 |
3/11 |
Ch. 2: Managerial Accounting and Cost Concepts |
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第4週 |
3/18 |
Ch. 3: Cost-Volume-Profit Relationships |
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第5週 |
3/25 |
Ch. 4: Job-Order Costing |
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第6週 |
4/01 |
Spring Break-No Class! |
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第7週 |
4/08 |
Ch. 5: Variable Costing and Segment Reporting: Tools for Management |
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第8週 |
4/15 |
Ch. 6: Activity-Based Costing: A Tool to Aid Decision Making |
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第9週 |
4/22 |
Mid-Term Exam (Ch. 1-Ch. 6) |
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第10週 |
4/29 |
Ch. 7: Differential Analysis: The Key to Decision Making |
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第11週 |
5/06 |
Ch. 8: Capital Budgeting Decisions |
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第12週 |
5/13 |
Ch. 9: Profit Planning |
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第13週 |
5/20 |
Ch. 10: Flexible Budgets and Performance Analysis |
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第14週 |
5/27 |
Ch. 11: Standard Costs and Variances |
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第15週 |
6/03 |
Ch. 12: Performance Measurement in Decentralized Organizations |
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第16週 |
6/10 |
Presentation |
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第17週 |
6/17 |
Presentation |
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第18週 |
6/24 |
Final Exam (Ch. 7-Ch. 12) |
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