課程資訊
課程名稱
管理會計
Managerial Accounting 
開課學期
100-2 
授課對象
管理學院  商學研究所  
授課教師
吳淑鈴 
課號
MBA7001 
課程識別碼
741 M0620 
班次
 
學分
全/半年
半年 
必/選修
必修 
上課時間
星期四2,3,4(9:10~12:10) 
上課地點
管二202 
備註
本課程中文授課,使用英文教科書。與林世銘合開
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/1002741_M0620 
課程簡介影片
 
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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. 

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.
 
課程要求
 
預期每週課後學習時數
 
Office Hours
每週四 14:30~15:30 
指定閱讀
Ronald W. Hilton and Davie E. Platt, Managerial Accounting: Creating value in a global business environment, 9th Edition, Global Edition, McGraw-Hill Irwin, 2011. ISBN: 978-0-07-122086-6 
參考書目
 
評量方式
(僅供參考)
   
課程進度
週次
日期
單元主題
第1週
2/23  Class Introduction 
第2週
3/01  The Changing Role of Managerial Accounting in a Global Business Environment (Ch. 1) 
第3週
3/08  Basic Cost Management Concepts and Accounting for Mass Customization Operations (Ch. 2) 
第4週
3/15  Product Costing and Cost Accumulation in a Batch Production Environment (Ch. 3) 
第5週
3/22  Process Costing and Hybrid Product-Costing Systems (Ch. 4) 
第6週
3/29  Activity-Based Costing and Management (Ch. 5) 
第7週
4/05  Spring Break-No Class! 
第8週
4/12  Mid-Term Exam I (Ch. 1~Ch. 5) 
第9週
4/19  Activity Analysis, Cost Behavior, and Cost Estimation (Ch. 6) 
第10週
4/26  Cost-Volume-Profit Analysis (Ch. 7) 
第11週
5/03  Absorption and Variable Costing (Ch. 8) 
第12週
5/10  Profit Planning and Activity-Based Budgeting (Ch. 9) 
第13週
5/17  Mid-Term Exam II (Ch. 6~Ch. 9) 
第14週
5/24  Standard Costing , Operational Performance Measures, and the Balanced Scorecard (Ch. 10) 
第15週
5/31  Flexible Budgeting and Management of Overhead and Support Activity Costs (Ch. 11) 
第16週
6/07  Responsibility Accounting, Quality Costs, and Environment Costs (Ch. 12) 
第17週
6/14  Decision Making: Relevant Costs and Benefits (Ch. 14) 
第18週
6/21  Final Exam (Ch. 10, Ch. 11, Ch. 12, and Ch. 14)