國立中興大學教學大綱
課程名稱 (中) 成本與管理會計學(2147)
(Eng.) Cost and Management Accounting
開課單位 會計系
課程類別 必修 學分 3 授課教師 尤隨樺
選課單位 會計系 / 學士班 授課使用語言 中文 英文/EMI 開課學期 1132
課程簡述 This course emphasizes the introduction of concepts in cost and managerial accounting and covers the introduction to the principles of cost allocation, ABC, ABM, balanced scorecard and incentive systems in more depth.
先修課程名稱
課程含自主學習 Y
課程與核心能力關聯配比(%) 課程目標之教學方法與評量方法
課程目標 核心能力 配比(%) 教學方法 評量方法
Throughout the course, we will combine lecture, and interactive discussions to acquaint you with the theory of management accounting and help you to understand how firms apply management accounting systems to improve operating performance and identify opportunities for future expansion and growth.
2.專業知識與應用
100
習作
討論
講授
實習
出席狀況
作業
測驗
授課內容(單元名稱與內容、習作/每週授課、考試進度-共18週)
週次 授課內容
第1週 Introduction
第2週 Decision Making and Relevant Information ( I )
第3週 Decision Making and Relevant Information ( II )
第4週 Strategy, Balanced Scorecard, and Strategic Profitability Analysis
第5週 Pricing Decisions and Cost Management/Quiz#1
第6週 Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis
第7週 Spring Break
第8週 Allocation of Support-Department Costs, Common Costs, and Revenues ( I )/Quiz#2
第9週 Midterm Exam
第10週 Allocation of Support-Department Costs, Common Costs, and Revenues ( II )
第11週 Cost Allocation: Joint Products and Byproducts
第12週 Process Costing ( I )/quiz #3
第13週 Process Costing ( II )
第14週 Spoilage, Rework, and Scrap /quiz #4
第15週 Inventory Management, Just-in-Time, and Simplified Costing Methods
第16週 Final Exam
第17週 Self-directed learning ( I )
第18週 self-directed learning ( II )
學習評量方式
Class Participation (20%): Evaluation based on attendance, learning attitude and participation
Quiz and Assignments (20%): Evaluation based on oral presentation, written reports, and quiz.
Mid-term Exam (25%)
Final Exam (25%)
Assignment for Self-directed learning (10%)
教科書&參考書目(書名、作者、書局、代理商、說明)
Datar, S. M., and M. V. Rajan. 2020/12/31. Horngren’s Cost Accounting: A Managerial Emphasis (17th Ed). Pearson Education Limited.
課程教材(教師個人網址請列在本校內之網址)
Please access i-learning.
課程輔導時間
Wednesday, 10:00~12:00am
聯合國全球永續發展目標(連結網址)
提供體驗課程:N
請尊重智慧財產權及性別平等意識,不得非法影印他人著作。
更新日期 西元年/月/日:2025/02/18 16:09:24 列印日期 西元年/月/日:2025 / 3 / 14
MyTB教科書訂購平台:http://www.mytb.com.tw/