國立中山大學111學年度第1學期管理會計課程大綱

國立中山大學 111學年度第1學期課程教學大綱

National Sun Yat-sen University 111Academic 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

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.Participation：10%
2.Quiz/Assignment：10%
3.Midterm：30%
4.Final：40%
5.AVM Case Project：10%

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.)】

Prerequisite Requirements:
Accounting Principle (1) is a prerequisite for this course.
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
3. Use of costs for planning and control
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 learn how to distinguish between period costs and production costs, and between variable costs and fixed costs. We record cost behavior by choosing a cost system that best fits. Cost systems we introduce include job order costing, process costing and activity-based costing.
Part 2: Use of Costs for Decision-Making
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
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 will be based on students’ attendance, participation in class discussion and question answering/asking. A roll call will be made during the class. Each student needs to fix a seat and sign in the blank place of your seat in the seat table to account for being present. If you are found to sign for others to cover their absence, you will lose full points for this part. If you attend class late or leave earlier by 20 minutes, you are updated being absent even your presence is previously confirmed through the roll call. If students cannot show up 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 class you did not show up to avoid being marked as absence.
 Quiz /Assignment
Quiz will be given online through the test area of the cyber university in class. You will be allowed for 20 minutes to complete it. For each quiz, it contains True/False or multiple-choice questions. At the end of the course, the lowest 1 quiz score will be dropped. Due to the policy of dropping one quiz, no late or make-up quizzes will be accepted.
The assignments will be given at the end of lecture for each chapter. If you are required to submit it, you need to get it done in advance and submit it within 10 minutes at the beginning of next class. If you fail to submit it on time or forget to bring your assignment to the class, you are allowed a late-submission to my office by 17:00 at the due day but will lose 20% from your original score. If you are not required to submit the assignment, you are required to practice by yourself.
 Exams:
Midterm and Final exams are used to measure students’ learning progress. All exams will be close book/lectures. Students will have 2.5 hours to complete the exam. Make-up exams are usually not allowed. If students miss an exam due to extenuating circumstances, it is your responsibility to contact me prior to the exam, and provide the instructor with verified documents. The instructor has the final authority to determine if the absence is justified. In all unusual cases, permission to make-up exams for a midterm or the final is at the instructor’s discretion. You cannot miss an exam and expect to take the make-up exam without verification. If you are allowed to take the make-up exam, you are subject to 20% discount off your original score.
Note:
The midterm and final exams will be held during 16:10~18:10 on 11/2 (Wed.), and 12/21(Wed.) respectively. The site for taking each of two exams will be announced before it begins.
 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.Quiz and Assignment ：10%
3.Midterm ：30%
4.Final：40%
5. AVM Case Project ：10%
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.	Auther	Title	Publisher	Year of publish	Publisher place	ISBN#
1	Weygandt, J., Kimmel, P., Kieso, D.,	Managerial Accounting, global edition,	sang 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
Week	Date	Content and topic
1	2022/09/04~2022/09/10	Chapter 1: Managerial Accounting Overview and Cost Concepts
2	2022/09/11~2022/09/17	Chapter 2: Job Order Costing (1)
3	2022/09/18~2022/09/24	Chapter 2: Job Order Costing (2)
4	2022/09/25~2022/10/01	Chapter 3: Process Costing (1)
5	2022/10/02~2022/10/08	Chapter 3: Process Costing (2)
6	2022/10/09~2022/10/15	Chapter 4: Activity-Based Costing (ABC)
7	2022/10/16~2022/10/22	Chapter 5: Cost-Volume-Profit (CVP)
8	2022/10/23~2022/10/29	Chapter 6: Cost-Volume-Profit (CVP): Additional Issues
9	2022/10/30~2022/11/05	Midterm
10	2022/11/06~2022/11/12	Chapter 7: Incremental Analysis(1)
11	2022/11/13~2022/11/19	Chapter 7: Incremental Analysis(2)
12	2022/11/20~2022/11/26	Chapter 8: Pricing
13	2022/11/27~2022/12/03	Chapter 11: Standard Costs and Balanced Scorecard (1)
14	2022/12/04~2022/12/10	Chapter 11: Standard Costs and Balanced Scorecard (2)
15	2022/12/11~2022/12/17	Chapter 12: Planning for Capital Investments
16	2022/12/18~2022/12/24	Final
17	2022/12/25~2022/12/31	AVM Case Project
18	2023/01/01~2023/01/07

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.

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

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

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

8.合作與領導能力。 8. Team work and leadership

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:


	SDG1-消除貧窮(No Poverty)
	SDG2-消除飢餓 (Zero Hunger)
	SDG3-良好健康與福祉(Good Health and Well-being)
	SDG4-教育品質(Quality Education)
	SDG5-性別平等(Gender Equality)
	SDG6-乾淨水源與公共衛生(Clean Water and Sanitation)
	SDG7-可負擔乾淨能源(Affordable and Clean Energy)
	SDG8-優質工作與經濟成長(Decent Work and Economic Growth)
	SDG9-工業、創新和基礎建設(Industry,Innovation and Infrastructure)
	SDG10-減少不平等(Reduced Inequalities)
	SDG11-永續城市(Sustainable Cities and Communities)
	SDG12-責任消費與生產(Responsible Consumption and Production)
	SDG13-氣候行動(Climate Action)
	SDG14-海洋生態(Life Below Water)
	SDG15-陸域生態(Life on Land)
	SDG16-和平、正義和穩健的制度(Peace,Justice And Strong Institutions)
	SDG17-促進目標實現的全球夥伴關係(Partnership for the Goals)
	本課程和SDGS無關

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

本課程包含校外實習（本選項僅供統計使用，無校外實習者，得免勾記）
The course includes internship.(For statistical use only. If the course without internship, please ignore this item.)

實習定義：規劃具有學分或時數之必修或選修課程，且安排學生進行實務與理論課程實習，於實習終了取得考核證明繳回學校後，始得獲得學分；或滿足畢業條件者。(一般校內實習請勿勾選此欄位)

Internship: The required or elective courses should include credits and learning hours. Students should participate in the corporative company or institution to practice and learn the real skills. An internship certification must be handed in at the end of internship to get the credits or to fulfil the graduation requirements.