國立中山大學108學年度第1學期管理會計與財報分析課程大綱

國立中山大學 108學年度第1學期課程教學大綱

National Sun Yat-sen University 108Academic year1st Semester Course syllabus

中文名稱
Course name(Chinese)

管理會計與財報分析

課號
Course Code

EMBA940A

英文名稱
Course name(English)

MANAGEMENT ACCOUNTING AND FINANCIAL STATEMENT ANALYSIS

課程類別
Type of the course

講授類

必選修
Required/Selected

必修

系所
Dept./faculty

管理學院高階經營碩士學程在職專班

授課教師
Instructor

陳安琳

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：

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.)】

This course covers a range of topics including the Balance Sheet, Income Statement, Cash Flow Statement, Financial Statement Analysis, Cost and Habit Analysis, Cost and Profit Analysis, Capital Expenditure Decision, Pricing and Performance Evaluation.
資產負債表
損益表
現金流量表
財務報表分析
成本概念與習性分析
成本-數量-利潤分析
資本支出決策
定價與績效評估

課程目標 Objectives

Through the practices of management accounting and financial analysis, senior managers will be able to read financial reports, understand revenue management, and have the concept of cost in order to make effective financial decision to improve the company performance.
透過管理會計與財報分析的學習，建立高階管理人員的基本數字觀念、閱讀財務報告的能力、認識盈餘管理的空間、具備成本觀念、做出正確的財務決策、提升公司的經營績效。

授課方式 Teaching methods

Lectures and in-class discussion
授課+課堂討論

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.課堂參與In-class participation：40%
2.課堂報告Presentation：30%
3.出席Attendance：30%

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, Eric W., Peter C. Brewer, and Ray H. Garrison	Managerial Accounting for Managers	McGraw Hill	2107	New York	1259578542
2	鄭丁旺;汪泱若;張錫惠	成本與管理會計	指南書局	2107	台北

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	Management accounting and financial analysis 管理會計與財報分析
2	2019/09/16~2019/09/22	Management accounting and financial analysis 管理會計與財報分析
3	2019/09/23~2019/09/29	Management accounting and financial analysis 管理會計與財報分析
4	2019/09/30~2019/10/06	Management accounting and financial analysis 管理會計與財報分析
5	2019/10/07~2019/10/13	Management accounting and financial analysis 管理會計與財報分析
6	2019/10/14~2019/10/20	Management accounting and financial analysis 管理會計與財報分析
7	2019/10/21~2019/10/27	Management accounting and financial analysis 管理會計與財報分析
8	2019/10/28~2019/11/03	Management accounting and financial analysis 管理會計與財報分析
9	2019/11/04~2019/11/10	Management accounting and financial analysis 管理會計與財報分析
10	2019/11/11~2019/11/17	Management accounting and financial analysis 管理會計與財報分析
11	2019/11/18~2019/11/24	Management accounting and financial analysis 管理會計與財報分析
12	2019/11/25~2019/12/01	Management accounting and financial analysis 管理會計與財報分析
13	2019/12/02~2019/12/08	Management accounting and financial analysis 管理會計與財報分析
14	2019/12/09~2019/12/15	Management accounting and financial analysis 管理會計與財報分析
15	2019/12/16~2019/12/22	Management accounting and financial analysis 管理會計與財報分析
16	2019/12/23~2019/12/29	Management accounting and financial analysis 管理會計與財報分析
17	2019/12/30~2020/01/05	Management accounting and financial analysis 管理會計與財報分析
18	2020/01/06~2020/01/12	Management accounting and financial analysis 管理會計與財報分析

課業討論時間 Office hours

時段1 Time period 1:
時間 Time：星期三1400-1600
地點 Office/Laboratory：4107
時段2 Time period 2：
時間 Time：星期四1400-1600
地點 Office/Laboratory：4107

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.瞭解國際管理新知 1. Exploring updated knowledge of International Business.

2.高階經營人才的再培育 2. Re-educating senior working professionals.

3.新觀念的刺激與新思維的訓練 3. Training the professionals for new ideas.

4.跨行業交流互動與團隊友誼之建立 4. Creating a network for crossover cooperation and friendship.

5.全球化的訓練與視野 5. Developing the global mindset of each professional.

6.多元化的學習 6. Providing pluralistic approaches to learning.

※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:

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