課程資訊
課程名稱
管理會計學
MANAGERIAL ACCOUNTING 
開課學期
97-1 
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
曾智揚 
課號
GMBA7026 
課程識別碼
749EM0520 
班次
 
學分
全/半年
半年 
必/選修
必修 
上課時間
星期二8,9(15:30~17:20) 
上課地點
 
備註
本課程以英語授課。GlobalMBA degree&certificate studnets only教室
限本系所學生(含輔系、雙修生)
總人數上限:66人 
Ceiba 課程網頁
http://ceiba.ntu.edu.tw/971MA 
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 introduce you to the modern concepts of managerial accounting.  

課程目標
Students are expected to learn:
(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. 
課程要求
 
預期每週課後學習時數
 
Office Hours
 
指定閱讀
 
參考書目
Textbook: Ronald W. Hilton,
Managerial Accounting, 7th
Edition, McGraw Hill, 2007.
Other reading materials for
the course will come from
journal articles and the
popular press. 
評量方式
(僅供參考)
   
課程進度
週次
日期
單元主題
Week 1
9/16  Introduction and Essentials of Financial Statements 
Week 2
9/23  Basic Cost Terms and Earnings Management 
Week 3
9/30  Product Costing systems 
Week 4
10/07  Process Costing Systems 
Week 5
10/14  Activity-based Costing 
Week 6
10/21  Activity-based Management 
Week 7
10/28  Cost Behavior and Estimation 
Week 8
11/04  Cost-Volume-Profit Analysis
Review for Mid-term 
Week 9
11/11  Mid-term Exam 
Week 10
11/18  Master Budget 
Week 11
11/25  Standard Costing and Balanced Scorecard 
Week 12
12/02  Flexible Budgeting 
Week 13
12/09  Responsibility Accounting 
Week 14
12/16  Relevant Information for Managerial Decisions 
Week 15
12/23  Target Costing and Pricing Decisions 
Week 16
12/30  Capital Investments 
Week 17
1/06  Group Project Presentation
Review for Final Exam