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
111-2	314099	管理會計	1	3.0	3	★	張志揚	經管所	10	0	和IMBA&IMFI合開

教學大綱與進度：

教師姓名	張志揚
Email	chychang@gmail.com
最後更新時間	2022-12-20 14:54:51
課程大綱	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.
課程進度	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: Capital budgeting Week 17: Statement of cash flows Week 18: Final Exam
評量方式與標準	Midterm Exam 50% Final Exam 50%
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：否 Managerial Accounting Ray H. Garrison.
課程諮詢管道	If online teaching is required due to the COVID-19 pandemic, please attend the class at the following website: https://meet.google.com/der-wsxc-pqr FB：https://www.facebook.com/groups/247150565408124
課程對應SDGs指標
備註	If online teaching is required due to the COVID-19 pandemic, please attend the class at the following website: https://meet.google.com/der-wsxc-pqr FB：https://www.facebook.com/groups/247150565408124