課程名稱 |
管理會計學 Management Accounting |
開課學期 |
106-2 |
授課對象 |
管理學院 管理學院企業管理碩士專班(GMBA) |
授課教師 |
陳坤志 |
課號 |
GMBA7004 |
課程識別碼 |
749EM0140 |
班次 |
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學分 |
3.0 |
全/半年 |
半年 |
必/選修 |
必修 |
上課時間 |
星期三A,B,C(18:25~21:05) |
上課地點 |
重光講堂 |
備註 |
本課程以英語授課。 限GMBA班學位生 總人數上限:60人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1062GMBA7004_ |
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 |
Managerial accounting focuses on how accounting and financial information is created and used inside an organization to assist an enterprise in implementing its business strategies to achieve its mission. Management accounting is a complement to financial statement analysis that tends to focus on annual reports, 10-K filings and similar other financial reports that are used primarily outside an enterprise by shareholders and the financial community when making decisions about investing in a company. |
課程目標 |
The course intends to equip students with the ability to apply cost concepts in managerial decision making. At the end of the course, they are expected to have learned the methodology and techniques for application of cost and managerial accounting and information in the formation of policies and in the planning and control of the operations of the organization. |
課程要求 |
待補 |
預期每週課後學習時數 |
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Office Hours |
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指定閱讀 |
待補 |
參考書目 |
待補 |
評量方式 (僅供參考) |
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週次 |
日期 |
單元主題 |
第1週 |
2/28 |
School holiday |
第2週 |
3/07 |
Cost concept and cost behavior |
第3週 |
3/14 |
CVP Analysis |
第4週 |
3/21 |
Job Costing |
第5週 |
3/28 |
Activity Based Costing |
第6週 |
4/04 |
School Holiday |
第7週 |
4/11 |
Activity Based Costing & Standard Costing |
第8週 |
4/18 |
Midterm Exam |
第9週 |
4/25 |
Master Budgeting |
第10週 |
5/02 |
Master Budgeting |
第11週 |
5/09 |
Flexible Budget |
第12週 |
5/16 |
Decision Making |
第13週 |
5/23 |
Performance Measurement |
第14週 |
5/30 |
Final Exam |
第15週 |
6/06 |
Guest Speaker |
第16週 |
6/13 |
Balanced Scorecard |
第17週 |
6/20 |
(No Class) |
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