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 |