NCHU Course Outline

Course Name	(中) 成本與管理會計學(2147)
	(Eng.) Cost and Management Accounting
Offering Dept	Department of Accounting
Course Type	Required			Credits	3	Teacher	CHI,HSIN-YI
Department	Department of Accounting / Undergraduate			Language	Chinese	Semester	2026-SPRING
Course Description	學習企業價值鍊的建構與成本管理決策的形成
Prerequisites

Relevance of Course Objectives and Core Learning Outcomes(%)			Teaching and Assessment Methods for Course Objectives
Course Objectives	Competency Indicators	Ratio(%)	Teaching Methods	Assessment Methods
預期能對企業成本分析與管理決策有進一步認識與瞭解	2.Professional Knowledge with Applications	100	topic Discussion / Production Discussion Lecturing	Written Presentation Attendance Assignment Quiz
Course Content and Homework/Schedule/Tests Schedule
Week Course Content Week 1 chp13 Strategy, balanced scorecard, and strategic profitability analysis Week 2 chp13 Strategy, balanced scorecard, and strategic profitability analysis Week 3 chp14 Pricing decisions and cost management Week 4 chp14 Pricing decisions and cost management Week 5 chp15 Cost allocation, customer profitability analysis, and sales variance analysis Week 6 chp16 Allocation of support-department costs, common costs, and revenues Week 7 chp17 Cost allocation: joint products and byproducts Week 8 chp18 Process costing Week 9 期中考 Week 10 chp18 Process costing chp19 Spoilage, rework, and scrap Week 11 chp20 Balanced scorecard: quality and time Week 12 chp21 Inventory management, just-in-time, and simplified costing methods Week 13 chp22 Capital budgeting and cost analysis Week 14 chp23 Management control systems, transfer pricing, and multinational considerations Week 15 chp24 Performance measurement, compensation, and multinational considerations Week 16 期末考 self-directed learning    03.Preparing presentations or reports related to industry and academia. 自我學習：團體報告
Evaluation
1. 平時(含出席)10% 2. 期中考成績20﹪期末考成績佔25﹪ 平時考(原則上完兩章一次小考)佔 30% 3. 團體分組報告15% 4. 合計100% 報告: (一組繳一份，原則上每組不超過 6人)，共分八組別 1. 請針對個案分析(by appointment) 2. 報告內容:可分三部份：(1)本個案重點摘要、(2)個案指定問題分析 (3)自選題目的分析與建議。除內容外，尚須列示：組員貢獻與心得 3. 報告繳交截止日期： 書面報告＃每一組均須完成每一個個案分析，於2026/03/16前選定主題(每組不重覆)。 4.上台報告時間：預計安排在2026/05/25及2026/06/01，按照組別順序報告。 5.報告繳交日期，於於2026/06/15前，上傳給助理群組繳交組報告，A4 紙張 6 頁為上限。 6. 詳細格式規定 A. 各分組作業之檔名請以：「114_2 成管會報告第 X 組」命名 B. WORD 報告的首頁請附上本次作業的標題以及參與組員的姓名、學號 C. 版本：一組上傳一份即可，勿重複傳。 ※作業與報告：禁止抄襲過去學長姐或同儕的報告，違者當次報告整組 0 分
Textbook & other References
Horngern, Datar, Foster Rajan and Ittner. 2021, Cost Accounting- A Managerial Emphasis. 17th edition, Pearsion Education, Company. ※為尊重與保護智慧財產權觀念，請購買正版教科書，遏止非法影印。
Teaching Aids & Teacher's Website
by arrangement
Office Hours
週一下午16:00 實習課
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Update Date, year/month/day：2026/02/23 12:27:53	Printed Date, year/month/day：2026 / 5 / 25
The second-hand book website：http://www.myub.com.tw/