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 357145 Management Accounting 1 3.0 3 ★ Alan Chang GBM
IMBA 12 0 經管所和IMBA合開

Year-Semester	Course Number	Course Name	Phase	Credits	Hours	Required/Elective	Instructor	Class	Student NO.	Withdraw	Note
Spring Semester Year 2026	357145	Management Accounting	1	3.0	3	★	Alan Chang	GBM IMBA	12	0	經管所和IMBA合開

Course Plan：

Instructor Alan Chang

Email chychang@gmail.com

Last Updated 2025-12-17 16:34:52

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: 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:No
Managerial Accounting Ray H. Garrison.

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

The course corresponds to the SDGs SDG12：負責任的消費與生產（Responsible Consumption and Production）
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 16:34:52
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: 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:No Managerial Accounting Ray H. Garrison.
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
The course corresponds to the SDGs	SDG12：負責任的消費與生產（Responsible Consumption and Production） 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