課程資訊
課程名稱
 高科技產業策略性會計研討
STRATEGIC ACCOUNTING FOR HIGH-TECH INDUSTRY 
開課學期
 96-2 
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
 朱立倫 
課號
 GMBA7020 
課程識別碼
 749EM0330 
班次
  
學分
 3 
全/半年
 半年 
必/選修
 選修 
上課時間
 星期一6,7,8(13:20~16:20) 
上課地點
 管二203 
備註
 第三階段開放管理學院學生選課(會計所學生優先)。本課程以英語授課。與陳元崧合開
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/962strat_acct 
課程簡介影片
 
核心能力關聯
 本課程尚未建立核心能力關連
課程大綱
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課程概述

This course will focus on how accounting information is used for management decisions within the High-Tech Industry, applications of advanced costing models, and design and evaluation of managerial accounting systems. It will be followed by the discussion of the confrontation strategy and strategic cost management systems that have been used by the lean enterprise. 

課程目標
 The course will be conducted in a manner that encourages class participation by the students, consistent with the objectives of the course, the time available and the number of students enrolled in the class. Class sessions would be interactive and informal. The grade assigned to participation is designed to provide an incentive to keep students current in class discussions. The participation grade will be determined by evaluating both the quantity and the quality of students’ participation in the discussion of assignments, case solutions, and Q and A session during presentations. In addition to individual assignments, cases will be used to allow the designated group(s) of students leading the case discussion. 
課程要求
 Assignments
All assignments must be typewritten and are due at class time on the assigned date. Late assignments will be severely penalized unless students can show extraordinary circumstances (NOT other assignments, examinations, outside employment, job interviews, etc.).
Individual Assignments are designed to acquaint students with the topic materials and give students practice with analytical tools and the ability to evaluate options for decision-making and to provide an appropriate conclusion.
Class Discussions will be graded based on students’ attendance, contribution to the discussion, and interactions with other class members.
The form/style of written assignments and group case reports will vary from assignment to assignment. Thus, students should prepare their written assignments with a specific audience in mind.
In general, written individual assignments and group case reports will be graded based on the following scale:
1. Grammar and Spelling - 10%
2. Clarity and presentation - 10%
3. Content & completeness in responding to questions (for homework) - 60%
4. Class discussion - 20%

Group Case Assignments On the assigned date, the designated group will be responsible for leading the case discussion. Students’ analysis of case information, and identification of practical and strategic issues are just as important as the conclusion that the group reaches. The designated group will be responsible for presenting the information in the assigned article and referencing at least two related articles they found through their research with appropriate citations. Each group is responsible for producing the group's Powerpoint file with complete references.
Other class members should contribute during group presentations by answering the assigned case question(s) and interacting with the presenting group. Class members can disagree with the group’s solution without necessarily being wrong, as long as their position is thoroughly researched and documented.
Each group will be responsible for presenting its group case report with the solutions required items for each group case assignment. Case grades are based on the relevance of facts considered, the ability to identify all critical issues and locate/evaluate relevant literature, the conclusions and planning ideas recommended, and the style or manner in which the case is written. Students can choose a number of different formats for the write-up: just remember to keep it short (approximately 3 pages or so) and to-the-point.
All cases must be typewritten and are due at class time on the assigned date. Late cases will be severely penalized unless students can show extraordinary circumstances (NOT other assignments, examinations, outside employment, job interviews, etc.). 
預期每週課後學習時數
  
Office Hours
  
指定閱讀
  
參考書目
 Online reserve materials 
評量方式
(僅供參考)
    
課程進度
週次
日期
單元主題
第1週
 2/18  Introduction 
第2週
 2/25  Cost Management (I) 
第3週
 3/03  Cost Management (II) 
第4週
 3/10  Semi-Conductor Case 1 
第5週
 3/17  Semi-Conductor Case 2 
第6週
 3/24  Report 1 and Discussion (I) 
第7週
 3/31  Report 1 and Discussion (II) 
第8週
 4/07  Mobile-Phone Case1 
第9週
 4/14  Mobile-Phone Case2 
第10週
 4/21  Report 2 and Discussion (I) 
第11週
 4/28  Report 2 and Discussion (II) 
第12週
 5/05  TFT-LCD Case1 
第13週
 5/12  TFT-LCD Case2 
第14週
 5/19  Report 3 and Discussion (I) 
第15週
 5/26  Report 3 and Discussion (II) 
第16週
 6/02  Strategic Analysis (I) 
第17週
 6/09  Strategic Analysis (II)