National Sun Yat-sen University 108Academic year1st Semester Course syllabus
中文名稱 Course name(Chinese)
管理會計
課號 Course Code
BM302A
英文名稱 Course name(English)
MANAGERIAL ACCOUNTING
課程類別 Type of the course
講授類
必選修 Required/Selected
必修
系所 Dept./faculty
企業管理學系
授課教師 Instructor
陳妮雲
學分 Credit
3
因應嚴重特殊傳染性肺炎(武漢肺炎)，倘若後續需實施遠距授課，授課方式調整如下：
尚未建立傳染性肺炎(武漢肺炎)授課方式調整
因應嚴重特殊傳染性肺炎(武漢肺炎)，倘若後續需實施遠距授課，評分方式調整如下：
尚未建立傳染性肺炎(武漢肺炎)課程評分方式﹝評分標準及比例﹞
課程大綱 Course syllabus
本課程教學大綱已提供完整英文資訊（本選項僅供統計使用，未提供完整英文資訊者，得免勾記）【Provide information of course syllabus in English.(This is for statistical use only. For those who do not provide information of course syllabus in English, do not check this field.)】
Description: Managerial accounting is a company's internal language to express a company’s internal operations. Managerial Accounting helps managers perform three vital activities: Planning, Controlling and Decision Making. This course is divided into three parts to achieve this target: 1. Use of costs for planning and decision making 2. Use of costs for controlling and decision making 3. Operation and management control Part 1: Use of Costs for Planning and Decision Making In the first part of the course, we discuss the fundamental concepts and framework for cost management. We explain cost terms that will be used throughout the book. We identify period costs from production costs, and variable costs from fixed costs. We use different methods to estimate cost behavior and strategically use cost-related information for planning and decision making. For planning, we introduce two kinds of cost systems: Job-Order Costing and activity-based costing (ABC). We demonstrate how ABC is better in allocating indirect costs and measure product profitability than traditional Job-Order Costing system. One important external linkage to customers will also be examined through analyzing customers’ activity costs and profitability. For decision making, we introduce cost-volume profit analysis (CVP). Part 2: Use of Costs for Controlling and Decision Making In the second part of the course, we identify those costs and benefits that differ between alternatives are relevant in a decision. We apply relevant cost analysis for short-term decision making and capital budgeting for long-term decision making. We established flexible budgeting and compare it with the real activity for controlling purpose. Part 3: Operation and Management Control The third part of the course looks at operational and Managerial control. To be specific, we focus on a principal method of operational control-standard costing and the associated cost variance analysis which will involve direct product costs and overhead. In addition, we also analyze sales variances and explore their implications. We next turn our attention from operating control to management control. We discuss concepts and methods of strategic performance measurement by focusing on how decentralized organizations are managed. We discuss financial performance measurements of investment centers such as return on investment, residual income and operational performance measures such as Manufacturing Cycle Efficiency and Balanced Scorecard.
課程目標 Objectives
Objective: This course has two objectives: The first one is to help students develop a comprehensive and in-depth understanding of the concepts and practices that are needed for accounting to be useful in managerial decision making and control; the second one is to empower students’ skills in logical analysis by using financial tools, critical thinking, independent learning, successful communication and clear presentations. The enhanced ability students benefit from this course helps students manage real-world problems and succeed in their future career.
1.Participation and Quiz：10% 2.Management Meeting and Report ：10% 3.Assignment and Quiz：10% 4.Midterm I：20% 5.Midterm II：25% 6.Final：25%
參考書/教科書/閱讀文獻 Reference book/ textbook/ documents
〔請遵守智慧財產權觀念，不可非法影印。教師所提供之教材供學生本人自修學習使用,不得散播及做為商業用途〕
No copies for intellectual property rights. Textbooks provided by the instructor used only for self-study, can not broadcast or commercial use
序號
作者
書名
出版社
出版年
出版地
ISBN#
No.
Auther
Title
Publisher
Year of publish
Publisher place
ISBN#
1
Noreen, E. W., Brewer, P. C., Garrison, R. H.
Managerial Accounting for Managers, 4th edition
McGraw Hill
2017
彈性暨自主學習規劃 Alternative learning periods
本門課程是否有規劃實施學生彈性或自主學習內容（每1學分2小時）
Is any alternative learning periods planned for this course (with each credit corresponding to two hours of activity)?
否：教師需於「每週課程內容及預計進度」填寫18週課程進度（每1學分18小時之正課內容）。 No：The instructor will include an 18-week course plan in the weekly scheduled progress (each credit corresponds to 18 hours of instruction)
是：教師需於「每週課程內容及預計進度」填寫16週課程內容（每1學分16小時之正課內容），並於下列欄位填寫每1學分2小時學生彈性或自主學習內容。 Yes：The instructor will include a 16-week course plan in the weekly scheduled progress (each credit corresponds to 16 hours of instruction);the details of the planned alternative learning periods are provided below (each credit corresponds to two hours of activity).
學生彈性或自主學習活動 Alternative learning periods
勾選或填寫規劃內容 Place a check in the appropriate box or provide details
時數 Number of hours
學生分組實作及討論 Group work and discussion
參與課程相關作業、作品、實驗 Participation in course-related assignments, work, or experiments
參與校內外活動（研習營、工作坊、參訪）或競賽 Participation in on- or off-campus activities (e.g., seminars, workshops, and visits) or competitions
課外閱讀 Extracurricular reading
線上數位教材學習 Learning with online digital learning materials
其他（請填寫規劃內容） Other (please provide details)
每週課程內容及預計進度 Weekly scheduled progress
週次
日期
授課內容及主題
Week
Date
Content and topic
1
2019/09/09~2019/09/15
Chapter 1: Managerial Accounting: An Overview
2
2019/09/16~2019/09/22
Chapter 2: Managerial Accounting and Cost Concepts
3
2019/09/23~2019/09/29
Chapter 3: Cost-Volume-Profit (CVP) Analysis
4
2019/09/30~2019/10/06
Chapter 4: Job-Order Costing (1)
5
2019/10/07~2019/10/13
Chapter 4: Job-Order Costing (2)
6
2019/10/14~2019/10/20
Chapter 5: Variable Costing and Segment Reporting: Tools for Management
7
2019/10/21~2019/10/27
Chapter 6: Activity-Based Costing: A Tool to Aid Decision Making
8
2019/10/28~2019/11/03
Midterm I
9
2019/11/04~2019/11/10
Chapter 7: Differential Analysis: The Key to Decision Making (1)
10
2019/11/11~2019/11/17
Chapter 7: Differential Analysis: The Key to Decision Making (2)
11
2019/11/18~2019/11/24
Chapter 8: Capital Budgeting Decisions(1)
12
2019/11/25~2019/12/01
Chapter 8: Capital Budgeting Decisions(2)
13
2019/12/02~2019/12/08
Midterm II
14
2019/12/09~2019/12/15
Chapter 11: Standard Costs and Variances (1)
15
2019/12/16~2019/12/22
Chapter 11: Standard Costs and Variances (2)
16
2019/12/23~2019/12/29
Chapter 12: Performance Measurement in Decentralized Organization
17
2019/12/30~2020/01/05
Final
18
2020/01/06~2020/01/12
Management Meeting
課業討論時間 Office hours
時段1 Time period 1: 時間 Time：星期五13:00-15:00 地點 Office/Laboratory：CM4089-1 時段2 Time period 2： 時間 Time：星期二16:00-18:00 地點 Office/Laboratory：CM4089-1
系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilitics of the dcpartment and the university
系所學生專業能力/全校學生基本素養與核心能力 basic disciplines and core capabilities of the department and the university
課堂活動與評量方式 Class activities and evaluation
本課程欲培養之能力與素養 This course enables students to achieve.
紙筆考試或測驗 Test.
課堂討論︵含個案討論︶ Group discussion (case analysis).
個人書面報告、作業、作品、實驗 Indivisual paper report/ assignment/ work or experiment.
群組書面報告、作業、作品、實驗 Group paper report/ assignment/ work or experiment.
個人口頭報告 Indivisual oral presentation.
群組口頭報告 Group oral presentation.
課程規劃之校外參訪及實習 Off-campus visit and intership.
證照/檢定 License.
參與課程規劃之校內外活動及競賽 Participate in off-campus/ on-campus activities and competitions.
課外閱讀 Outside reading.
※系所學生專業能力 Basic disciplines and core capabilities of the department
1.基礎的管理知識(general knowledge of business management) 1. General knowledge of business management.
V
V
V
V
V
2.溝通能力與團隊合作(communication and team cooperation) 2. Communication and team cooperation.
V
V
V
3.問題解決能力(ability of problem solution) 3. Ability of problem solution.
V
V
V
V
V
4.倫理觀與社會責任實踐(ethical and social responsibilities) 4. Ethical and social responsibilities.
5.國際觀(global perspective) 5. Global perspective.
V
V
V
V
V
※全校學生基本素養與核心能力 Basic disciplines and core capabilities of the university
1.表達與溝通能力。 1. Articulation and communication skills
V
V
V
2.探究與批判思考能力。 2. Inquisitive and critical thinking abilities
3.終身學習能力。 3. Lifelong learning
V
V
V
V
V
4.倫理與社會責任。 4. Ethnics and social responsibility
5.美感品味。 5. Aesthetic appreciation
6.創造力。 6. Creativity
7.全球視野。 7. Global perspective
V
V
V
V
V
8.合作與領導能力。 8. Team work and leadership
V
V
V
9.山海胸襟與自然情懷。 9. Broad-mindedness and the embrace of nature