| 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. |
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| 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 |
228 Holiday |
| 第3週 |
Determining How Costs Behave |
| 第4週 |
Decision Making and Relevant Information ( I ) |
| 第5週 |
Decision Making and Relevant Information ( II )/Quiz#1 |
| 第6週 |
Strategy, Balanced Scorecard, and Strategic Profitability Analysis |
| 第7週 |
Spring Break |
| 第8週 |
Pricing Decisions and Cost Management/Quiz#2 |
| 第9週 |
Midterm Exam |
| 第10週 |
Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis |
| 第11週 |
Allocation of Support-Department Costs, Common Costs, and Revenues ( I ) |
| 第12週 |
Allocation of Support-Department Costs, Common Costs, and Revenues ( II ) |
| 第13週 |
Cost Allocation: Joint Products and Byproducts /quiz #3 |
| 第14週 |
Process Costing ( I ) |
| 第15週 |
Process Costing ( II ) |
| 第16週 |
Spoilage, Rework, and Scrap /quiz #4 |
| 第17週 |
Inventory Management, Just-in-Time, and Simplified Costing Methods |
| 第18週 |
Final Exam |
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| 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 (30%)
Final Exam (30%)
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| 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.
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| 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 |
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