Course Syllabus

Course Information：

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

Spring Semester
Year 2019 259417 Management Accounting 1 3.0 3 ▲ Lin Feng Yi IMBA
IMFI 27 1 林鳳儀老師1學分，鄧勇誌老師2學分

Year-Semester	Course Number	Course Name	Phase	Credits	Hours	Required/Elective	Instructor	Class	Student NO.	Withdraw	Note
Spring Semester Year 2019	259417	Management Accounting	1	3.0	3	▲	Lin Feng Yi	IMBA IMFI	27	1	林鳳儀老師1學分，鄧勇誌老師2學分

Course Plan：

Instructor Lin Feng Yi

Email fengyi@ntut.edu.tw

Last Updated 2019-05-27 17:00:42

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 1. Introduction 2. Financial Statement Introduction 3. Introduction to Managerial Accounting and Job Order Cost systems 4. Cost Information for Decisions 5. Job Costing System 6. Variable Costing System 7. Process Cost Systems 8. Target Costing and Price Planning 9. Profit Reporting for Management Analysis 10. Midterm exam 11. Standard cost system 12. Balanced Scorecard & Strategy Maps 13. Performance Evaluation Using Variances 14. Statement of Cash Flows 15. Lecture 16. Financial Statement Analysis 17. Capital Investment Analysis 18. Final exam

Evaluation and grading policy Assignment Quits&Participant 40% Midterm exam 30% Final exam 30%

Materials All right reserved. Do not reproduce without permission.

Foreign-language textbooks:Yes
Managerial Accounting Warren Fess : Managerial accounting, 8th edition.

The access to curricular consultation

Note
　

Instructor	Lin Feng Yi
Email	fengyi@ntut.edu.tw
Last Updated	2019-05-27 17:00:42
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	1. Introduction 2. Financial Statement Introduction 3. Introduction to Managerial Accounting and Job Order Cost systems 4. Cost Information for Decisions 5. Job Costing System 6. Variable Costing System 7. Process Cost Systems 8. Target Costing and Price Planning 9. Profit Reporting for Management Analysis 10. Midterm exam 11. Standard cost system 12. Balanced Scorecard & Strategy Maps 13. Performance Evaluation Using Variances 14. Statement of Cash Flows 15. Lecture 16. Financial Statement Analysis 17. Capital Investment Analysis 18. Final exam
Evaluation and grading policy	Assignment Quits&Participant 40% Midterm exam 30% Final exam 30%
Materials	All right reserved. Do not reproduce without permission. Foreign-language textbooks:Yes Managerial Accounting Warren Fess : Managerial accounting, 8th edition.
The access to curricular consultation
Note