南台課程大綱
學年度 106學年第二學期 系所 商管專業學院
課程名稱 管理會計 班級 碩商管國際一甲
授課教師 林憶樺 點 閱 次 數 64
選修
必修
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.
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
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
英文大綱
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
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