Course Syllabus

Course Information：

Year-Semester	Course Number	Course Name	Phase	Credits	Hours	Required/Elective	Instructor	Class	Student NO.	Withdraw	Note
Fall Semester Year 2021	293966	Management Accounting	1	3.0	3	▲	Lin Feng Yi Alan Chang	IMBA	26	1	◎林鳳儀老師2學分 張志揚老師1學分

Course Plan：

Instructor	Alan Chang
Email	chychang@gmail.com
Last Updated	2021-09-14 17:18:42
Course Objective	本課程介紹管理會計和控制等之成本會計概念介紹，本課程之目的在了解管理會計之實務與應用內涵，並藉以設計及發展管理資訊系統另外，本課程也針對與管會相關之介紹(just-in-time, balanced scorecards, profitability center, investment center …等)與管理決策(外包或自製, 增加產品線,績效評估…等) This course deals with management accounting and control both within a micro-behavioural and within an organisational theory perspective. The aim is to provide an understanding of the developments in management accounting and control theory and practice and the implications of critical variables that affect the design, development and operation of management accounting and control systems. Practical aspects of management accounting are mainly examined through computer assisted learning (CAL). Students are expected to cover the prescribed reading on their own, and to perceive the taught seminars as the opportunity to ask questions and to offer their views at any time.
Course Schedule	Week 1: What is managerial accounting? Week 2: Cost Concepts and cost classifications Week 3: Cost Behavior Analysis Week 4: Cost volume Profit Relationships Week 5: Overview of absorption and variable costing Week 6: Cost Allocation and Charges for Services Rendered Week 7: Activity-based costing: key definition and brief overview Week 8: Process and job-order costing Week 9: Midterm Exam Week 10: Cost flows in process costing Week 11: The basic framework of budgeting Week 12: Flexible budgets Week 13: Standard costs – Setting the stage Week 14: Decentralization in organizations Week 15: Cost concepts for decision making Week 16: Capital budgeting Week 17: Statement of cash flows Week 18: Final Exam
Evaluation and grading policy	Midterm Exam 50% Final Exam 50%
Materials	All right reserved. Do not reproduce without permission. Foreign-language textbooks:Yes Managerial Accounting Ray H. Garrison.
The access to curricular consultation	chychang@gmail.com
The course corresponds to the SDGs
Does the course incorporate AI
Note	In response to the ongoing outbreaks of Covid-19, for the 2021 fall semester, the general regulations will be as follows (Adjustments may be made based on the epidemic situation, https://oaa.ntut.edu.tw/p/404-1008-98622.php?Lang=zh-tw): ※COVID-19 Alert Level 1 (or below): All courses will be in-person. ※COVID-19 Alert Level 3 (or above): All courses will be offered remotely. ※COVID-19 Alert Level 2: Please note the following specifications for course delivery. ●Course Option:Alternating in-person/remote (A). All courses shall adopt distance learning from Sep. 22 (Wed.) to Sep.28 (Tue.) (alternative ways might be brought up for physical education or hands- on courses). It would be unnecessary for the students to arrive at school during this period. ●Examinations & Assessments: 期中考、期末考採實體紙筆測驗 ●Supplementary information: 無