南台課程大綱
學年度 103學年第一學期 系所 高企碩士班
課程名稱 管理會計 班級 高企碩士班一甲
授課教師 蔡宗益,吳聰皓 點 閱 次 數 66
選修
必修
課程概述
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-B
課程目標
讓修過本課程的高階主管獲得下列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
Chapter 1 – Management Accounting in the Information Age
Chapter 13 – Analyzing Financial Statements: A Managerial Perspective
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4月10日, 2010年) ( 評論: 第4組)
Chapter 7 The Use of Cost Information in Management Decision Making
(2) 決策管理會計 (第2組報告4月24日, 2010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
(第3組報告5月8日, 2010年) ( 評論: 第6組)
(4) 零存貨生產與及時存貨管理 (第4 組報告 5月22日, 2010年) ( 評論: 第 1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5月22日, 2010年) ( 評論: 第2組)
Chapter10 – Budgetary Planning and Control
( ) 預算控制(第 組報告 月 日, 年) ( 評論: 第 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6月5日, 2010年) ( 評論: 第3組)
Chapter 12 pp. 476-481 – Decentralization and Performance Evaluation
( ) 平衡計分卡與策略地圖 Balanced Scorecard & Strategy Maps
(第 組報告 月 日, 年) (評論:第 組)
Chapter 13 – Analyzing Financial Statements: A Managerial Perspective
Chapter 23 - Performance Measurement, Compensation, and Multinational Considerations (Horngren, Cost Accounting 12/e 2006) (pp759-764, pp791-813) 管理控制制度、績效衡量與獎酬
期末考時間 : 6月19日, 2010年 (約180分鐘) E606教室
英文大綱
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
Chapter 6 – Cost Allocation and Activity-Based Costing
Chapter 8- Pricing Decisions, Analyzing Customer Profit Ability, and Activity-Based Pricing
Chapter 7 The Use of Cost Information in Management Decision Making
Chapter 9 – Capital Budgeting and Other Long-Run Decisions
Chapter10 – Budgetary Planning and Control
Chapter 11 – Standard Costs and Variance Analysis
Chapter 12 – Decentralization and Performance Evaluation
Chapter 13 – Analyzing Financial Statements: A Managerial Perspective
Balanced Scorecard & Strategy Maps
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