NCHU Course Outline
Course Name (中) 管理決策會計(6085)
(Eng.) Managerial Decision Accounting
Offering Dept Department of Finance
Course Type Elective Credits 3 Teacher CHEN YU CHENG
Department Department of Finance/Graduate Language 中/英文 Semester 2024-FALL
Course Description 提供稍具會計學基礎者,站在企業管理者的角度,透過講授暨個案討論等方式,探討如何產生並運用會計資訊,以協助規劃(planning)、控制(control)與決策(decision)活動。本課程採16+2彈性自主學習模式。
Prerequisites
self-directed learning in the course Y
Relevance of Course Objectives and Core Learning Outcomes(%) Teaching and Assessment Methods for Course Objectives
Course Objectives Competency Indicators Ratio(%) Teaching Methods Assessment Methods
學習如何運用會計資訊做管理決策
1.
2.
3.
4.
5.
6.
40
10
5
5
5
35
topic Discussion/Production
Networking/Distance Education
Exercises
Discussion
Lecturing
Written Presentation
Attendance
Oral Presentation
Assignment
Course Content and Homework/Schedule/Tests Schedule
Week Course Content
Week 1 Introduction
Week 2 How Management Accounting Information Supports Decision Making
Week 3 Flexible Teaching Week
Week 4 Costs in Decision Making
Week 5 Costs in Decision Making – Supplement Material
Week 6 Costs in Decision Making – Supplement Material
Week 7 Guest Speech
Week 8 Accumulating and Assigning Costs to Products
Week 9 Activity-Based Cost System
Week 10 Activity-Based Cost System – Supplement Material
Week 11 Measuring and Managing Customer Relationships
Week 12 Measuring and Managing Process Performance
Week 13 Measuring Life – Cycle Costs
Week 14 Case Study and Group Presentation
Week 15 Case Study and Group Presentation
Week 16 Case Study and Group Presentation
Week 17 New Year’s Day
Week 18 Flexible Teaching Week
Evaluation
Quiz or homework……………………………………………………………………………………………………….50%
Group presentation (case or paper presentation)………………………30﹪
Participation and contribution in class………………………………………….20﹪
Textbook & other References
1.Atkinson, Kaplan, Young, Matsumura, Management Accounting, 6th Edition, Prentice Hall.
2.Atkinson T. C., Case Studies in………………… Performance Management., Wiley.
Teaching Aids & Teacher's Website
Atkinson, Kaplan, Young, Matsumura, Management Accounting, 6th Edition, Prentice Hall.
Office Hours
依約定時間
授課教師研究室:社管大樓639室、e-mail: ycchen@nchu.edu.tw
Sustainable Development Goals, SDGs
04.Quality Education   05.Gender Equality   08.Decent Work and Economic Growth   09.Industry, Innovation and Infrastructureinclude experience courses:N
Please respect the intellectual property rights and use the materials legally.Please repsect gender equality.
Update Date, year/month/day:2024/08/31 21:27:39 Printed Date, year/month/day:2024 / 10 / 11
The second-hand book website:http://www.myub.com.tw/