課程名稱 |
管理會計 Managerial Accounting |
開課學期 |
102-2 |
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 |
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學分 |
3 |
全/半年 |
半年 |
必/選修 |
必修 |
上課時間 |
星期五5,6,7(12:20~15:10) |
上課地點 |
管二102 |
備註 |
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/1022MBA7001_ |
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 |
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.
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課程要求 |
待補 |
預期每週課後學習時數 |
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Office Hours |
另約時間 |
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 |
參考書目 |
待補 |
評量方式 (僅供參考) |
No. |
項目 |
百分比 |
說明 |
1. |
Mid-Term |
30% |
|
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 |
第1週 |
2/21 |
2/21 Class Introduction/Ch. 1: Managerial Accounting: An Overview |
第2週 |
2/28 |
Holiday, no class |
第3週 |
3/07 |
Ch. 2: Managerial Accounting and Cost Concepts |
第4週 |
3/14 |
Ch. 3: Cost-Volume-Profit Relationships |
第5週 |
3/21 |
Ch. 4: Job-Order Costing |
第6週 |
3/28 |
Ch. 5: Variable Costing and Segment Reporting: Tools for Management |
第7週 |
4/04 |
Spring Break-No Class! |
第8週 |
4/11 |
Ch. 6: Activity-Based Costing: A Tool to Aid Decision Making |
第9週 |
4/18 |
Mid-Term Exam (Ch. 1-Ch. 6) |
第10週 |
4/25 |
Ch. 7: Differential Analysis: The Key to Decision Making |
第11週 |
5/02 |
Ch. 8: Capital Budgeting Decisions |
第12週 |
5/09 |
Ch. 9: Profit Planning |
第13週 |
5/16 |
Ch. 10: Flexible Budgets and Performance Analysis |
第14週 |
5/23 |
Ch. 11: Standard Costs and Variances |
第15週 |
5/30 |
Ch. 12: Performance Measurement in Decentralized Organizations |
第16週 |
6/06 |
Presentation |
第17週 |
6/13 |
Presentation |
第18週 |
6/20 |
Final Exam |
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