課程資訊
課程名稱
管理會計學
MANAGEMENT ACCOUNTING 
開課學期
96-1 
授課對象
管理學院企業管理碩士專班(GMBA)  
授課教師
曾智揚 
課號
GMBA7004 
課程識別碼
749EM0140 
班次
01 
學分
全/半年
半年 
必/選修
必修 
上課時間
星期三6,7,8(13:20~16:20) 
上課地點
管二301 
備註
限English MBA,且未修習過任何會計相關課程之學生選課。本課程以英?
限本系所學生(含輔系、雙修生)
總人數上限:50人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/961MA 
課程簡介影片
 
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課程概述

This course will introduce you to the modern concepts of managerial accounting. 

課程目標
The main objectives are to:
1. Consider the cost and performance information necessary for long-term success in various competitive environments.
2. Develop a framework for utilizing information generated by managerial information systems for managerial decisions.
3. Consider the current and emerging practices in cost management. 
課程要求
 
預期每週課後學習時數
 
Office Hours
每週二 12:00~14:00 
指定閱讀
 
參考書目
 
評量方式
(僅供參考)
   
課程進度
週次
日期
單元主題
Week 1
9/19  Introduction and Review of Financial Statements 
Week 2
9/26  Basic Cost Terms and Earnings Management 
Week 3
10/03  Job-Order Costing and Cost Allocation 
Week 4
10/10  Break (National Day) 
Week 5
10/17  Process Costing 
Week 6
10/24  Activity-Based Costing 
Week 7
10/31  Cost Behavior and Estimation 
Week 8
11/07  Cost-Volume-Profit Analysis
Review for Mid-term 
Week 9
11/14  Mid-term Exam 
Week 10
11/21  Relevant Information for Managerial Decisions 
Week 11
11/28  Target Costing and Pricing Decisions 
Week 12
12/05  Master Budget 
Week 13
12/12  Flexible Budgeting 
Week 14
12/19  No Class Meeting 
Week 15
12/26  Standard Costing and Balanced Scorecard 
Week 16
1/02  Capital Expenditure Decisions 
Week 17
1/09  Group Project Presentation
Review for Final Exam 
Week 18
1/16  Final Exam