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

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:

         同步遠距【透過網路直播技術,同時進行線上教學,得採Microsoft Teams、Adobe connect等軟體進行】
同步遠距含錄影【透過網路直播技術,同時進行線上教學並同時錄影,課程內容可擇日再重播,得採Microsoft Teams、Adobe connect等軟體進行】
非同步遠距【課堂錄影或錄製數位教材放置網路供學生可非同時進行線上學習,得採EverCam、PPT簡報錄影、錄音方式進行】
實作類課程,經評估無法採遠距課程教學,後續復課後密集補課

★遠距教學軟體操作說明連結

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:

        
1.Midterm I30%
2.Midterm II35%
3.Final35%

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 cost concepts for decision-makers
2. Use of costs for decision-making concepts
3. Use of costs for planning and control concepts
Part 1: Use of Cost Concepts for Decision-Makers
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 record cost behavior and strategically use cost-related information for decision making. We introduce cost systems including job order costing, process costing and activity-based costing.
Part 2: Use of Costs for Decision-Making Concepts
In the second part of the course, for decision making, we introduce cost-volume profit analysis (CVP). We identify those costs and benefits that differ between alternatives are relevant in a decision. We apply relevant cost analysis for short-term planning and decision making. We learn how to establish the price affected by many factors for any good or service.
Part 3: Use of Costs for Planning and Control Concepts
The third part of the course looks at management for planning and control. We discuss budgeting control, responsibility accounting and responsibility centers. We discuss financial performance measurements of investment centers such as return on investment. We next turn our attention to management for operating and control. 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. Finally, we discuss the various techniques used to make effective capital budgeting for long-term decision-making.

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.









授課方式 Teaching methods

          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.

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

        
1.Participation 10%
2.Class exercise/homework 10%
3.Three exams70%
4.AVM Case Project 10%
5. %
6. %

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.AutherTitlePublisherYear of
publish
Publisher
place
ISBN#
1Weygandt, J., Kimmel, P., Kieso, D.,Managerial Accounting for Managers, global edition,Tsang Hai Publishing,2018

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
WeekDateContent and topic
12020/09/06~2020/09/12Chapter 1: Managerial Accounting Overview and Cost Concepts
22020/09/13~2020/09/19Chapter 2: Job Order Costing (1)
32020/09/20~2020/09/26Chapter 2: Job Order Costing (2)
42020/09/27~2020/10/03Chapter 3: Process Costing
52020/10/04~2020/10/10Chapter 3: Process Costing
62020/10/11~2020/10/17Chapter 4: Activity-Based Costing (ABC) (Activity Value Management (AVM))
72020/10/18~2020/10/24Chapter 4: Activity-Based Costing (ABC) (Activity Value Management (AVM))
82020/10/25~2020/10/31Midterm I
92020/11/01~2020/11/07Chapter 5: Cost-Volume-Profit (CVP)
102020/11/08~2020/11/14Chapter 6: Cost-Volume-Profit (CVP): Additional Issues
112020/11/15~2020/11/21Chapter 7: Incremental Analysis
122020/11/22~2020/11/28Chapter 8: Pricing
132020/11/29~2020/12/05Midterm II
142020/12/06~2020/12/12Chapter 10: Budgetary Control and Responsibility Accounting
152020/12/13~2020/12/19Chapter 11: Standard Costs and Balanced Scorecard
162020/12/20~2020/12/26Chapter 12: Planning for Capital Investments
172020/12/27~2021/01/02Final
182021/01/03~2021/01/09AVM Case Project

課業討論時間 Office hours

         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

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. VV    V V  
2.溝通能力與團隊合作(Communication ability and team cooperation) 2. Communication ability and team cooperation.V   V V    
3.問題解決能力(Ability of problem solution) 3. Ability of problem solution.VV  V V V  
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. VV  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 skillsV   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 learningVV  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 perspectiveVV  V V V  
8.合作與領導能力。 8. Team work and leadershipV   V V    
9.山海胸襟與自然情懷。 9. Broad-mindedness and the embrace of nature            

本課程與SDGs相關項目:The course relates to SDGs items:

         尚未建立SDGS資料

本課程校外實習資訊: This course is relevant to internship:

         本課程無註記包含校外實習

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