南台課程大綱
學年度 102學年第一學期 系所 會資系
課程名稱 高等管理會計學 班級 碩研會資二甲
授課教師 薛健宏 點 閱 次 數 107
選修
必修
課程概述
The mission of Master of Accounting Science(MAS) is to offer students a platform for the lifetime study and to educate them to become professional leaders with international vision, innovation, and ability to solve problems pragmatically.
General Prog
課程目標
授課目標:讓修過本課程的學生獲得下列5個觀念:
(1) Tools for Planning and Control
(2) Cost Information for Decisions
(3) Financial and Non-financial Performance Measurement
(4) Quality and Just in Time
(5) Strategic Investment Decision and Management Control Systems
課程大綱
課程綱要、進度及參考書目Management Accounting (STUT) Fall 2008
Chapter 1 – Management Accounting in the Information Age
How Successful Business are Creating Wealth in the New Economy
Chapter 2 - Chapter 3 – Job-Order Costing and Process Costing
Chapter 4 – Cost-Volume-Profit Analysis
Chapter 5 – Variable Costing
(1) 損益兩平分析及成本數量利潤分析 (第1組報告10月25日, 2008年) (評論: 第5組)
Chapter 6 – Cost Allocation and Activity-Based Costing
Chapter 8- Pricing Decisions, Analyzing Customer Profit Ability, and Activity-Based Pricing
(3) 價值鏈分析、作業基礎成本制度及作業礎管理 ABC & Activity-Based Management
(第3組報告11月22日, 2008年) (評論:第7組)
Chapter 7 The Use of Cost Information in Management Decision Making
(2) 決策管理會計 (第2組報告11月8日, 2008年) (評論: 第6組)
(4) 零存貨生產與及時存貨管理 Zero Inventory Production & Just in Time Management (第4組報告12月6日, 2008年) (評論: 第8組)
Chapter 9 – Capital Budgeting and Other Long-Run Decisions
(5) 資本支出方案的抉擇 (第5組報告12月6日, 2008年) (評論: 第1組)
Chapter10 – Budgetary Planning and Control
(0) 預算控制 (第0組報告 月 日, 2008年) (評論: 第0 組)
Chapter 11 – Standard Costs and Variance Analysis
Chapter 12 – Decentralization and Performance Evaluation
(6) 分權化、責任中心與轉撥計價 (第6組報告12月20日, 2008年) (評論: 第2組)
Chapter 13 – Analyzing Financial Statements: A Managerial Perspective
(7) 平衡計分卡與策略地圖 Balanced Scorecard & Strategy Maps
(第7組報告12月20日, 2008年) (評論: 第3組)
Chapter 23 - Performance Measurement, Compensation, and Multinational Considerations (Horngren, Cost Accounting 12/e 2006) (pp759-764, pp791-813)
(8) 管理控制制度、績效衡量與獎酬 (Management Control Systems, Performance Measurement, and Compensation (第8組報告1月3日, 2009年) (評論: 第4組)
英文大綱
Course Description:
An advanced study of the concepts and techniques used by management accountants to assist decision-makers within organizations. More in-depth, real-world scenarios will be discussed including CVP Analysis, Variable Costing, Cost Allocation and Activity-Based Costing, The use of Cost Information in Management Decision Making, Pricing Decisions, Analyzing Customer profitability, and Activity-Based Pricing, Just-in-Time Inventory Management, Capital Budgeting and other Long-Run Decisions, Budgetary Planning and Control, Standard Costs and Variance Analysis, Decentralization and Performance Evaluation, Analyzing Financial Statements: a Managerial Perspective, and Balanced Scorecard & Strategy Maps. Students will be introduced to methods currently being used by global businesses, including service firms and Manufacturers.
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