教學大綱 Syllabus

科目名稱：管理會計

Course Name: Management Accounting
  • 學年學期：114-1 Fall Semester, 2025
  • 科目代碼：363002011 Course No.363002011

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
  • 開課單位：企研碩一 Course Department:Master of Business Administration Program/M/1
  • 授課老師：李佳玲 Instructor: LEE CHIA-LIN
  • 先修科目：無Prerequisite(N/A)
  • 上課時間： Session:

課程簡介Course Description

This course focuses on firms’ internal accounting information systems and their use in decision making, planning and control, and performance evaluation.

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 objectives are twofold: 1. increase your understanding of the data measurement processes; 2. illustrate the proper application of accounting data to solving managerial problems.
    • Applications considered include pricing, activity based costing, cost reduction efforts, asset acquisition programs, economic value-added analysis, incentive-based compensation, and multinational transfer pricing.

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

    No.

    Date

    TOPICS

    Chapters

    Cost system: customized jobs, cost and profit

    1.

    06/24 (二)

    Managerial Accounting: An overview

    Managerial Accounting and Cost Concepts

    Prologue

    CH1

    2

    07/1 (二)(14:10~17:30)

    Cost-Volume-Profit Relationships

    CH5

    3

    07/03 (四)

    Job-Order Costing: Calculating Unit Product Costs

    Job-Order Costing: Cost Flows and External Reporting

    CH2

    CH3

    4

    07/15 (二) (14:10~17:30)

    Variable Costing and Segment Reporting: Tools for Management (including absorption costing)

    Activity-Based Costing: A Tool to Aid Decision Making

    CH6

     

    CH7

    5

    07/17 (四)

     

    小考 (CH1.2.3.5.6)

    Activity-Based Costing: A Tool to Aid Decision Making

     

     

    CH7

    Budgeting, performance measurement and decision making

    6

    07/22 (二) (14:10~17:30)

     

    Master Budgeting

    Responsibility Accounting Systems (ROI, RI, TP)

    CH8

    CH11

    7

    07/24 (四)

    Strategic Performance Measurement

    CH11

    CH12

    8

    07/29 (二)

    9:10-12:00

    Differential Analysis: The Key to Decision Making

    CH13

    9

    7/29 (二)

    13:30-17:00

    期末報告13:30 ~ 17:00

     

    9

    07/31 (四)

    14:10-17:00

    期末考 (CH7, 8, 11, 12.13)

     

      ※依上述時間與進度進行，若實際需要變動時，將於課堂公布。

     

    授課方式Teaching Approach

    40%

    講述 Lecture

    20%

    討論 Discussion

    30%

    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

    上課出席               10%

    作業與上課參與     8%

    小考                       22%

    期末報告               30%

    期末考試               30%

    合計                     100%

    指定/參考書目Textbook & References

    教科書： Garrison, Noreen, Brewer, Cheng, Yuen, Managerial Accounting, 17th ed., 2021. (ISBN-10: 1260247783; ISBN-13: 978-1260247787)

    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

    書名 Book Title 作者 Author 出版年 Publish Year 出版者 Publisher ISBN 館藏來源* 備註 Note

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

    本課程可否使用生成式AI工具Course Policies on the Use of Generative AI Tools

    本課程無涉及AI使用 This Course Does Not Involve the Use of AI.

    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
                
    
            
    
        
    
    
    
    
    
    
        
        
    
            
    列印