國立中山大學 109學年度第1學期 課程教學大綱
National Sun Yat-sen University 109Academic year1st Semester Course syllabus
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中文名稱 Course name(Chinese) |
管理會計 |
課號 Course Code |
BM302 |
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
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學分 Credit |
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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: |
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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: |
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1.Midterm I:30% 2.Midterm II:35% 3.final:35%
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課程大綱 Course syllabus |
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課程目標 Objectives |
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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.
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授課方式 Teaching methods |
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Participation: A general evaluation takes 70% and will be based on your attendance, individual and group work response to the questions raised in class. Students are required to preview class materials. Please be in class on time. If you are late for 10 minutes or more, you are considered as being absent. Each student will be assigned a fixed seat in class. Please sit according to the assigned seat table. If you sit on the wrong seat and are being mistakenly marked with absence, no disputes. Students need to sign the blank seat table during class. If you are found to sign for others to cover their absence, you will lose points for this part totally. Please also fold half of A4 page with your name on and put it in the front of your table big enough to be visible to my eye. If students are going to take a leave in class, you need to show me (email is not acceptable) a supporting document in person within the valid period that is one week preceding or one week after the absent class. A specific evaluation takes 30% depending on your presence on the day of the course evaluation. Class exercise/homework: Class exercise is assigned randomly in class and has time limit, you may need to turn in within the time limit. The homework will be announced in class randomly. Students need to turn in homework the first 10 minutes of next class. Three Exams: Two midterms and one final exams are arranged to measure students’ learning progress. The first midterm covers the topics from Week 1 to 7, the second midterm covers the topics from week 9 to 12, and the final covers the topics from Week 14 to 16. All exams will be close book/lectures. Make-up exams are usually not allowed. If students miss an exam due to an illness or other emergency reason, it is your responsibility to notify the instructor, if possible, and provide the instructor with verified documents. I have final authority to determine if the absence is justified. Unexcused exam absences end up with an exam grade of 0. In all unusual cases, permission to make-up exams for a midterm or the final is at the instructor’s discretion and the request must be made by students at least 4 days in advance. Students that take make-up exams are subject to 20% discount off their original score. The three exams total 70% of final grade, each weighting 20%, 25% and 25% respectively. AVM Case Project: Activity Value Management (AVM) System is created by Professor Anne Wu from National Chengchi University similar to the concept of Activity-Based Costing (ABC). AVM system offers an educational function for students to connect cost-management knowledge to a case study-wheel cake through the AVM system which helps companies accurately measure cost and profits to develop effective strategies including pricing and cost control. Students need to access to the AVM e-learning platform to learn how to use AVM system to do cost analysis and produce final reports for the wheel cake case. To help students finish this project step by step, the AVM Case Project guideline will be posted after the lesson in ABC.
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評分方式﹝評分標準及比例﹞Evaluation (Criteria and ratio)等第制單科成績對照表 letter grading reference
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1.Participation :10% 2. Assignment :10% 3. Three exams:70% 4.AVM Case Project: 10% 5. : % 6. : %
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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
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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 | Weygandt, J., Kimmel, P., Kieso, D., | Managerial Accounting, global edition, | sang Hai Publishing, | 2018 | | |
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彈性暨自主學習規劃 Alternative learning periods
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每週課程內容及預計進度 Weekly scheduled progress |
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週次 | 日期 | 授課內容及主題 | Week | Date | Content and topic | 1 | 2020/09/06~2020/09/12 | Chapter 1: Managerial Accounting Overview and Cost Concepts | 2 | 2020/09/13~2020/09/19 | Chapter 2: Job Order Costing (1) | 3 | 2020/09/20~2020/09/26 | Chapter 2: Job Order Costing (2) | 4 | 2020/09/27~2020/10/03 | Chapter 3: Process Costing | 5 | 2020/10/04~2020/10/10 | Chapter 3: Process Costing | 6 | 2020/10/11~2020/10/17 | Chapter 4: Activity-Based Costing (ABC) (Activity Value Management (AVM)) | 7 | 2020/10/18~2020/10/24 | Chapter 4: Activity-Based Costing (ABC) (Activity Value Management (AVM)) | 8 | 2020/10/25~2020/10/31 | Midterm I | 9 | 2020/11/01~2020/11/07 | Chapter 5: Cost-Volume-Profit (CVP) | 10 | 2020/11/08~2020/11/14 | Chapter 6: Cost-Volume-Profit (CVP): Additional Issues | 11 | 2020/11/15~2020/11/21 | Chapter 7: Incremental Analysis | 12 | 2020/11/22~2020/11/28 | Chapter 8: Pricing | 13 | 2020/11/29~2020/12/05 | Midterm II | 14 | 2020/12/06~2020/12/12 | Chapter 10: Budgetary Control and Responsibility Accounting | 15 | 2020/12/13~2020/12/19 | Chapter 11: Standard Costs and Balanced Scorecard | 16 | 2020/12/20~2020/12/26 | Chapter 12: Planning for Capital Investments | 17 | 2020/12/27~2021/01/02 | Final | 18 | 2021/01/03~2021/01/09 | AVM Case Project |
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課業討論時間 Office hours |
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時段1 Time period 1: 時間 Time:星期四14:00-16:00 地點 Office/Laboratory:CM4089-1 時段2 Time period 2: 時間 Time:星期二12:00-14:00 地點 Office/Laboratory:CM4089-1
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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 |
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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 | | | 2.溝通能力與團隊合作(Communication ability and team cooperation) 2. Communication ability and team cooperation. | | | | | | | | | | | | 3.問題解決能力(Ability of problem solution) 3. Ability of problem solution. | | | | | | | | | | | | 4.倫理觀與社會責任實踐(Ethics and social responsibilities) 4. Ethics and social responsibilities. | | | | | | | | | | | | 5.國際觀(Global perspective)? 5. Global perspective. | | | | | | | | | | | | ※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 | | | | | 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 | | | | | | | | | | | |
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本課程與SDGs相關項目:The course relates to SDGs items: |
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本課程校外實習資訊: This course is relevant to internship: |
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