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
110-2	298344	管理會計	1	3.0	3	★	林鳳儀	經管所	17	0

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	2022-03-29 12:49:38
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.
課程諮詢管道
備註	因應本學期初實施全校遠距教學，本課程所採行之授課方式： ● 課程訊息公告： 【須動態調整，如：上課時間、上課方式、教材提供方式或平台等，請提供公開連結，以利尚未選課之學生瀏覽。】 加入LINE群組公告之。請有修 managerial accounting 同學加入以下line 群組，謝謝。https://line.me/R/ti/g/QvKaF3JKRN (上限500字) ● 上課網址： 【請注意，必須讓還沒有選到課但想加選的學生也能連入】 1.GOOGLE MEET, 每次公告於LINE群組 Google Meet 會議連結：https://meet.google.com/gmr-wrvq-fwr (上限350字) ● 學生加退選簽核及諮詢課程問題管道： 【提供遠距時學生可找到老師的方式，如：研究室分機、位置、Office Hours 等】 2771-2171 EXT, 3417