課程名稱 |
管理會計學 Management Accounting |
開課學期 |
109-2 |
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 |
廖芝嫻 |
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 |
星期五A,B,C(18:25~21:05) |
上課地點 |
玉山廳 |
備註 |
本課程以英語授課。GMBA晚間課程時間為19:00-21:45.與曾智揚合授 限GMBA班學位生 總人數上限:66人 |
Ceiba 課程網頁 |
http://ceiba.ntu.edu.tw/1092GMBA7004_ |
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 |
Management accounting is a profession that involves partnering in management decision making, devising planning and performance management systems, and providing expertise in financial reporting and control to assist management in the formulation and implementation of an organization’s strategy. This course is divided into two modules: The first module focuses on product costing and profit planning. More specifically, module 1 covers the basic cost concepts, different costing systems, and the use of cost information for budgeting and profit planning. The second module focuses on managerial decision-making and performance evaluation. More specifically, module 2 covers the use of cost information for operating and controlling decisions as well as the performance measurement systems for employees and organizational segments. |
課程目標 |
The objective of the course is to introduce the modern concepts of management accounting. After completing the course, students should:
-Understand the important characteristics and elements of various costing systems
-Know how to conduct cost analysis and profit planning
-Develop the ability to analyze accounting information for various decision making |
課程要求 |
Other Course Policies
1.Cell phones should be turned off or switched to silence mode in class.
2.You should turn in the assignment on the due date. Late assignment is not accepted.
3.Your final grade will be based on the items specified in the syllabus. Absolutely no other alternatives for extra credit. |
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: Managerial Accounting, by Ronald W. Hilton and David E. Platt, 12th edition, published by McGraw Hill 華泰代理 |
評量方式 (僅供參考) |
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