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課程名稱 |
管理會計學
Management Accounting |
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開課學期 |
102-1 |
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授課對象 |
管理學院 管理學院企業管理碩士專班(GMBA) |
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授課教師 |
曾智揚 |
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課號 |
GMBA7004 |
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課程識別碼 |
749EM0140 |
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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 |
星期二A,B,C(18:25~21:05) |
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上課地點 |
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備註 |
本課程以英語授課。Global MBA degree & certificate學生優先。教室：管院玉山廳。
限本系所學生(含輔系、雙修生)
總人數上限：66人 |
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Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1021MA |
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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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課程概述 |
Managerial accounting is the branch of accounting that produces information mainly used by managers within an organization. It is the process of identifying, measuring, analyzing, interpreting, and communicating information in pursuit of an organization’s goals. The issues discussed in this course include: (1) The fundamentals of managerial accounting information systems; (2) The application of accounting information for planning and control decisions; (3) The emerging roles of managerial accounting. This course will cover the traditional topics of managerial accounting, such as product costing, budgeting, and performance evaluation. This course also introduces to students the contemporary approaches such as activity-based costing, customer profitability analysis, target costing, balanced scorecard, and strategic cost management. |
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課程目標 |
The goal of this course is to acquaint students of management with the fundamental tools of management accounting, but also to promote their understanding of the contemporary changes of the field. After taking this course, students are expected to learn about the application accounting information in managing an organization. Thus, the specific aims of this course include:
1. Review the functions and information needs of management in the contemporary business environment.
2. Examine the use of cost and revenue information in budget planning, control, and decision making.
3. Demonstrate contemporary cost management techniques that are critical to the management of a company.
4. Enhance the skills of GMBA students in the discussion, analysis, and presentation of cases in management accounting.
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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 |
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指定閱讀 |
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參考書目 |
Textbook: Ronald W. Hilton, Managerial Accounting, 9th Edition, McGraw Hill, 2011. Other reading materials for the course will come from journal articles and the popular press. |
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評量方式
(僅供參考) |
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