朝陽科技大學 095學年度第2學期教學大綱
Managemet accounting 管理會計

當期課號 2234 Course Number 2234
授課教師 陳怜秀 Instructor CHEN,LING HSIU
中文課名 管理會計 Course Name Managemet accounting
開課單位 資訊管理系(四日)一A Department  
修習別 選修 Required/Elective Elective
學分數 3 Credits 3
課程目標 近年來因企業環境之改變,影響到成本會計與成本管理的觀念與應用,如日益著重如何提供有價值的服務或商品予客戶,管理者所需的為有效及有用的會計資訊以輔助其管理與決策分析;本課程首先介紹基本成本會計觀念,說明如何提供會計資訊,協助管理者從事計劃、決策、及控制之管理功能,同時探討目前之管理會計議題,以了解管理會計實務之應用。 Objectives This course will introduce how to deal wtih costs in the business and discuss some hot issues in management accounting.
教材 Morse, Davis and Hartgraves, Management Accounting-A Strategic Approach, 3th

Edition(2003)
Teaching Materials Morse, Davis and Hartgraves, Management Accounting-A Strategic Approach, 3th

Edition(2003)
成績評量方式 1. 課堂討論(分組報告) 20%

2. 上課參與 20%

3. 期中考 30%

4. 期末考 30%
Grading Group presentaion 20%
Individual discussion 20%
Mid-term 30%
Final 30%
教師網頁  
教學內容 1:Management Accounting: A Tool For Decision Making
 
2 :Activity Cost Analysis and Planning

3 :Profitability Analysis and Planning  
4 :Contribution Analysis for Decision Making
 
5 :Value Chain Analysis and Activity-Based Management

6 :Inventory Valuation Approaches and Just-In-Time Inventory Management
 
7 :Strategic Management of Capital Expenditure

8 :Performance Assessment

9 :Profitability Analysis of Strategic Segments
Syllabus 1:Management Accounting: A Tool For Decision Making
 
2 :Activity Cost Analysis and Planning

3 :Profitability Analysis and Planning  
4 :Contribution Analysis for Decision Making
 
5 :Value Chain Analysis and Activity-Based Management

6 :Inventory Valuation Approaches and Just-In-Time Inventory Management
 
7 :Strategic Management of Capital Expenditure

8 :Performance Assessment

9 :Profitability Analysis of Strategic Segments
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