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南臺科技大學109學年度第2學期課程資訊
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 碩全球經管一甲
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
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
課程融入SDGs
期考調查
期中考(第9週)考試方式 Midterm EXAM
期末考(第18週)考試方式 Final Report
其他週考試考試週次與方式 quiz
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
實作演練  
作業平時
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  
口試平時
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 2018
國際標準書號(ISBN)
版本
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
教學軟體
課程規範