Course Syllabus

Course Information：

Year-Semester Course Number Course Name Phase Credits Hours Required/Elective Instructor Class Student NO. Withdraw Note

Spring Semester
Year 2026 355209 Cost Accounting 1 3.0 3 ▲ Lin Feng Yi
Alan Chang 4BM2 54 0 須修習過會計學

Year-Semester	Course Number	Course Name	Phase	Credits	Hours	Required/Elective	Instructor	Class	Student NO.	Withdraw	Note
Spring Semester Year 2026	355209	Cost Accounting	1	3.0	3	▲	Lin Feng Yi Alan Chang	4BM2	54	0	須修習過會計學

Course Plan：

Instructor Alan Chang

Email chychang@gmail.com

Last Updated 2025-12-17 16:34:10

Course Objective 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: Final Exam Week 17: Online classes Week 18: Online classes

Evaluation and grading policy Midterm Exam 50% Final Exam 50%

Materials All right reserved. Do not reproduce without permission.

Foreign-language textbooks:Yes
Cost Management: A Strategic Emphasis 作 / 譯者： Edward J. Blocher,David E. Stout,Paul E. I S B N - 13 ： 9781260091724 I S B N - 10 ： 1260091724 類別：成本會計版次： 8 版年份： 2019 規格： 948 頁出版商： McGraw Hill Education

The access to curricular consultation 17-18 weeks of online teaching, please take classes at the following website:
https://meet.google.com/der-wsxc-pqr
Course FB: https://www.facebook.com/groups/247150565408124
Email: chychang@gmail.com

Expanding teaching and resources

The course corresponds to the SDGs SDG1：消除貧窮（No Poverty）
SDG9：產業創新與基礎設施（Industry, Innovation and Infrastructure）
SDG17：夥伴關係（Partnerships for the Goals）

Does the course incorporate AI ● 鼓勵學生使用生成式AI工具（Encourage students to use generative AI tools）

Note
17-18 weeks of online teaching, please take classes at the following website:
https://meet.google.com/der-wsxc-pqr
Course FB: https://www.facebook.com/groups/247150565408124
Email: chychang@gmail.com

Instructor	Alan Chang
Email	chychang@gmail.com
Last Updated	2025-12-17 16:34:10
Course Objective	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: Final Exam Week 17: Online classes Week 18: Online classes
Evaluation and grading policy	Midterm Exam 50% Final Exam 50%
Materials	All right reserved. Do not reproduce without permission. Foreign-language textbooks:Yes Cost Management: A Strategic Emphasis 作 / 譯者： Edward J. Blocher,David E. Stout,Paul E. I S B N - 13 ： 9781260091724 I S B N - 10 ： 1260091724 類別：成本會計版次： 8 版年份： 2019 規格： 948 頁出版商： McGraw Hill Education
The access to curricular consultation	17-18 weeks of online teaching, please take classes at the following website: https://meet.google.com/der-wsxc-pqr Course FB: https://www.facebook.com/groups/247150565408124 Email: chychang@gmail.com
Expanding teaching and resources
The course corresponds to the SDGs	SDG1：消除貧窮（No Poverty） SDG9：產業創新與基礎設施（Industry, Innovation and Infrastructure） SDG17：夥伴關係（Partnerships for the Goals）
Does the course incorporate AI	● 鼓勵學生使用生成式AI工具（Encourage students to use generative AI tools）
Note	17-18 weeks of online teaching, please take classes at the following website: https://meet.google.com/der-wsxc-pqr Course FB: https://www.facebook.com/groups/247150565408124 Email: chychang@gmail.com