教學大綱與進度

課程基本資料：

學年期	課號	課程名稱	階段	學分	時數	修	教師	班級	人	撤	備註
107-2	259417	管理會計	1	3.0	3	▲	林鳳儀	管理外國學生專班 國際金融科技專班	27	1	IMBA .IMFI與經管所合開

教學大綱與進度：

教師姓名	林鳳儀
Email	fengyi@ntut.edu.tw
最後更新時間	2019-05-27 17:00:42
課程大綱	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.
課程進度	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
評量方式與標準	Assignment Quits&Participant 40% Midterm exam 30% Final exam 30%
使用教材、參考書目或其他	【遵守智慧財產權觀念，請使用正版教科書，不得使用非法影印教科書】 使用外文原文書：是 Managerial Accounting Warren Fess : Managerial accounting, 8th edition.
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