國立中山大學 110學年度第1學期 課程教學大綱

National Sun Yat-sen University 110Academic 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

 2

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.課堂參與Participation ：40%
2.課堂報告Presentation：30%
3.出席Attendance ：30%

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.)】

資產負債表Balance Sheet
損益表Profit and Loss (P&L) Statement
現金流量表Cash Flow Statement
財務報表分析Financial Statement Analysis
成本概念與習性分析Definition of Cost and Cost Behavior Analysis
成本-數量-利潤分析Cost, Quantity, and Profit Analysis
資本支出決策Capital Expenditure Decision
定價與績效評估Pricing and Performance Evaluation

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
　　　　　　　　 授課+課堂討論
Lectures and in-class discussion

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.AutherTitlePublisherYear of
publish		Publisher
place		ISBN#
1Noreen, Eric W., Peter C. Brewer, and Ray H. GarrisonManagerial Accounting for ManagersMcGraw Hill2107New York1259578542
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
WeekDateContent and topic
12021/09/19~2021/09/25管理會計與財報分析Management Accounting and Financial Statement Analysis
22021/09/26~2021/10/02管理會計與財報分析Management Accounting and Financial Statement Analysis
32021/10/03~2021/10/09管理會計與財報分析Management Accounting and Financial Statement Analysis
42021/10/10~2021/10/16管理會計與財報分析Management Accounting and Financial Statement Analysis
52021/10/17~2021/10/23管理會計與財報分析Management Accounting and Financial Statement Analysis
62021/10/24~2021/10/30管理會計與財報分析Management Accounting and Financial Statement Analysis
72021/10/31~2021/11/06管理會計與財報分析Management Accounting and Financial Statement Analysis
82021/11/07~2021/11/13管理會計與財報分析Management Accounting and Financial Statement Analysis
92021/11/14~2021/11/20管理會計與財報分析Management Accounting and Financial Statement Analysis
102021/11/21~2021/11/27管理會計與財報分析Management Accounting and Financial Statement Analysis
112021/11/28~2021/12/04管理會計與財報分析Management Accounting and Financial Statement Analysis
122021/12/05~2021/12/11管理會計與財報分析Management Accounting and Financial Statement Analysis
132021/12/12~2021/12/18管理會計與財報分析Management Accounting and Financial Statement Analysis
142021/12/19~2021/12/25管理會計與財報分析Management Accounting and Financial Statement Analysis
152021/12/26~2022/01/01管理會計與財報分析Management Accounting and Financial Statement Analysis
162022/01/02~2022/01/08管理會計與財報分析Management Accounting and Financial Statement Analysis
172022/01/09~2022/01/15管理會計與財報分析Management Accounting and Financial Statement Analysis
182022/01/16~2022/01/22管理會計與財報分析Management Accounting and Financial Statement Analysis

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.V V        
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 skillsV V        
2.探究與批判思考能力。 2. Inquisitive and critical thinking abilitiesV V        
3.終身學習能力。 3. Lifelong learningV V        
4.倫理與社會責任。 4. Ethnics and social responsibilityV V        
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

回上一頁