| 課程代碼 |
N0M00401
|
| 課程中文名稱 |
管理會計
|
| 課程英文名稱 |
Managerial Accounting
|
| 學分數 |
3.0
|
| 必選修 |
必修
|
| 開課班級 |
碩商管國際一甲
|
| 任課教師 |
林憶樺
|
| 上課教室(時間) |
|
週二
|
第2節
|
(E0604)
|
|
週二
|
第3節
|
(E0604)
|
|
週二
|
第4節
|
(E0604)
|
|
| 課程時數 |
3
|
| 實習時數 |
0
|
| 授課語言 |
1.英語
◎全程外語教學
|
| 輔導考證 |
無
|
| 課程概述 |
This course wants to help students (1) Understand the functions of management accounting information systems;(2) Gain insight into the applications of the management accounting techniques to managerial decisions; and (3) Understand how management accounting functions add value to organizations. (4) Able to clearly identify the management problem, find alternative solutions and evaluate feasible solutions to solve the problem. The course will be conducted by mixing instructors’ lecture, case discussion, and project presentation. Students are strongly encouraged to participate in the class discussion.
|
| 先修科目或預備能力 |
|
|
課程學習目標與核心能力之對應
|
| 編號 | 中文課程學習目標 | 英文課程學習目標 |
|
1
|
瞭解管理會計系統功能
|
Understand the functions of management accounting information systems
|
|
2
|
了解如何應用管理會計技術到管理決策中
|
Gain insight into the applications of the management accounting techniques to managerial decisions
|
|
3
|
了解管理會計如何在企業組織中發揮功能與價值
|
Understand how management accounting functions add value to organizations
|
|
4
|
培養批判性思考和整合能力
|
Cultivate critical thinking and integrating ability
|
|
5
|
Understand the related issue of Business Ethic in Managerial Accounting
|
Understand the related issue of Business Ethic in Managerial Accounting
|
|
| 就業力培養目標 |
此門課程無設定權重值
|
| 中文課程大綱 |
1. Managerial Accounting in the Information Age.
2. Job-Order Costing for Manufacturing and Service Companies.
3. Process Costing.
4. Cost-Volume-Profit Analysis.
5. Variable Costing.
6. Cost Allocation and Activity-Based Costing.
7. The Use of Cost Information in Management Decision Making.
8. Pricing Decisions, Analyzing Customer Profitability, and Activity-Based Pricing.
9. Capital Budgeting and Other Long-Run Decisions.
10. Budgetary Planning and Control.
11. Standard Costs and Variance Analysis.
12. Decentralization and Performance Evaluation.
13. Analyzing Financial Statements: A Managerial Perspective.
14. Business Ethic in Managerial Accounting
|
| 英/日文課程大綱 |
1. Managerial Accounting in the Information Age.
2. Job-Order Costing for Manufacturing and Service Companies.
3. Process Costing.
4. Cost-Volume-Profit Analysis.
5. Variable Costing.
6. Cost Allocation and Activity-Based Costing.
7. The Use of Cost Information in Management Decision Making.
8. Pricing Decisions, Analyzing Customer Profitability, and Activity-Based Pricing.
9. Capital Budgeting and Other Long-Run Decisions.
10. Budgetary Planning and Control.
11. Standard Costs and Variance Analysis.
12. Decentralization and Performance Evaluation.
13. Analyzing Financial Statements: A Managerial Perspective.
14. Business Ethic in Managerial Accounting
|
| 課程進度表 |
Week 1 Managerial Accounting
2 Job Order Costing
3-4 Process Costing
5 Activity-Based Costing
6 Cost-Volume-Profit
8 Cost-Volume-Profit Analysis: Additional Issues
9 Midterm EXAM
10-11 Incremental Analysis
12 Pricing
13 Budgetary Planning
14 Budgetary Control and Responsibility Accounting
15 Standard Costs and Balanced Scorecard
16-17 Planning for Capital Investments
18 Final Report
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| 期考調查 |
| 期中考(第9週)考試方式 |
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| 期末考(第18週)考試方式 |
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| 其他週考試考試週次與方式 |
|
|
| 教學方式與評量方式 |
| 課程學習目標 | 教學方式 | 評量方式 |
| 瞭解管理會計系統功能 |
課堂講授
|
筆試
（
平時
）
|
| 了解如何應用管理會計技術到管理決策中 |
課堂講授
|
筆試
（
期中
）
|
| 了解管理會計如何在企業組織中發揮功能與價值 |
分組討論
|
實作
（
平時
）
|
| 培養批判性思考和整合能力 |
啟發思考
|
口頭報告
（
期末
）
|
| Understand the related issue of Business Ethic in Managerial Accounting |
啟發思考
|
口頭報告
（
期末
）
|
|
| 指定用書 |
| 書名 |
Managerial Accounting
|
| 作者 |
Weygandt/Kimmel/Kieso
|
| 書局 |
John Wiley (滄海書局代理)
|
| 年份 |
2015
|
| 國際標準書號(ISBN) |
978-1-118-95773-8
|
| 版本 |
7
|
請同學尊重智慧財產權，使用正版教科書，不得非法影印，以免觸犯智慧財產權相關法令
。 |
| 參考書籍 |
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| 教學軟體 |
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| 課程規範 |
Individual Performance (Class Participation 10%, Mid-term Examination 30%, Final Examination 30%)
Group Performance (Case report and discussion 30%)
|