教學大綱 Syllabus

科目名稱:管理會計

Course Name: Management Accounting

修別:必

Type of Credit: Required

2.0

學分數

Credit(s)

55

預收人數

Number of Students

課程資料Course Details

課程簡介Course Description

Success in any organization requires the use of management accounting concepts and practices. Management accounting provides key data to managers for planning, controlling, motivating, and decision making that aid managerial goals. This course covers managerial accounting and strategic cost management practices that can be applied across various functions of a business organization to improve organization performance.

核心能力分析圖 Core Competence Analysis Chart

能力項目說明


    課程目標與學習成效Course Objectives & Learning Outcomes

    The objective of the course is to provide students with a conceptual framework for identifying and resolving accounting issues faced by managers. Students will learn to utilize accounting information in an organization’s operation and to use various tools and models to support various business functions and decisions and to analyze the issues related to the implementation of corporate strategy and managerial decisions.

    每周課程進度與作業要求 Course Schedule & Requirements

    教學週次Course Week 彈性補充教學週次Flexible Supplemental Instruction Week 彈性補充教學類別Flexible Supplemental Instruction Type

     

     

    教學週次

    彈性補充教學週次

    彈性補充教學類別

     16+2

       

    課程相關線上學習

    自主總整學習

    完成指定課後作業或作品

    參與校內外課程相關學習活動或社會服務

    其他(請參閱每週課程進度與作業要求)

       

    課程相關線上學習

    自主總整學習

    完成指定課後作業或作品

    參與校內外課程相關學習活動或社會服務

    其他(請參閱每週課程進度與作業要求)

     17+1

       

    課程相關線上學習

    自主總整學習

    完成指定課後作業或作品

    參與校內外課程相關學習活動或社會服務

    其他(請參閱每週課程進度與作業要求)

    18

     無彈性補充教學週

     

    This syllabus is tentative and subject to change with appropriate notification. Students are responsible for any announcements made in class, including assignment due dates, changes in the syllabus, additional course material, and additional assignments. 

     

     

    週次

    課程主題

    課程內容與指定閱讀

    教學活動與作業

    6/24

     

    Introduction & Overview of the Strategic Cost Management Process

     

    Reading:

    Chapter 1 Managerial Accounting and Cost Concepts

    Chapter 13 Differential Analysis: The Key to Decision Making (Identifying Relevant Costs and Benefits)

    Exercise

    1-12, 1-16, 13-1

    Problem

    1-24, 1-25

    6/26

    Cost Behavior and Profit Planning

     

    Reading:

    Chapter 5 Cost-Volume-Profit Relationships

    回首來時路: 86小舖

    Chapter 13 Differential Analysis: The Key to Decision Making (Volume Trade-Off Decisions)

    Exercise

    5-10, 5-13, 13-6

    Problem

    5-20, 5-29, 13-27

    7/1

     

    Product Costing

    Reading:

    Chapter 2 Job-Order Costing: Calculating Unit Product Costs

    Chapter 3 Job-Order Costing: Cost Flows and External Reporting

    Exercise

    2-14, 2-16, 3-7

    Problem

    2-22

     

     

    Variable Costing and Decision Making

     

    Reading:

    Chapter 6 Variable Costing and Segment Reporting: A Tool for Management

    Case 1  

    Chapter 13 Differential Analysis: The Key to Decision Making (Make or Buy, Dropping or Retaining a Segment Decisions)

    Exercise

    6-5, 6-11

    Problem

    6-24, 6-25, 13-25

    7/8

     

    Activity-Based Costing, Overhead Allocation and Decision Making

     

    Reading:

    Chapter 7 Activity-Based Costing: A tool to Aid Decision Making

    Article: Water in a Café

    Case 2  

    Chapter 13 Differential Analysis: The Key to Decision Making (Dropping or Retaining a Customer Decisions)

     

    Outline of group report due

     

    Exercise

    7-6, 7-15

    Problem

    7-17, 7-20

     

    Budgeting and Variance Analyses: Planning and Controlling

     

    Reading:

    Chapter 8 Master Budgeting

    Chapter 9 Flexible Budget and Performance Analysis

    Exercise

    8-11, 8-13

    Problem

    8-27, 8-31

     

    7/15

     

    Performance Measurement: Controlling and Motivating

     

    Reading:

    Chapter 11 Responsibility Accounting System

    Chapter 12 Strategic Performance Measurement

    Case 3   (due)

    Article

    Exercise

    11-13, 11-14

    Problem

    11-18, 11-25

    12-18

     

     

    Linking Theory and Practices

    Guest Speech

     

    7/22

    7/26

    Final Group Reports

    Complete Analysis and presentation slides due. Each team will make a 15-minute Power Point presentation.

    7/24

     

    Final Exam

    Comprehensive Final Exam (including CH13)

     

     

     

    授課方式Teaching Approach

    50%

    講述 Lecture

    20%

    討論 Discussion

    20%

    小組活動 Group activity

    10%

    數位學習 E-learning

    0%

    其他: Others:

    評量工具與策略、評分標準成效Evaluation Criteria

    Case Write-ups

    10%

    Final Exam

    30%

    Group Project

    20%

    Class Participation and In-class Activities

    40%

    Total

    100%

    指定/參考書目Textbook & References

    Textbook: 18th edition of Managerial Accounting by R. Garrison, E. Noreen, and P. Brewer, published by McGraw Hill.

    Cases: students must purchase case studies according to the copyright policy.

    Lecture slides: the lecture slides will be made available on the course website.

    Articles: business press articles related to the lecture are sometimes provided on our course website. These articles may be discussed in class.

    已申請之圖書館指定參考書目 圖書館指定參考書查詢 |相關處理要點

    維護智慧財產權,務必使用正版書籍。 Respect Copyright.

    課程相關連結Course Related Links

    
                

    課程附件Course Attachments

    課程進行中,使用智慧型手機、平板等隨身設備 To Use Smart Devices During the Class

    需經教師同意始得使用 Approval

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