1.Technical Skills Assessment via Via Technical Evaluation Criteria:20% 2.Technical Skills Assessment Via Problem Set:35% 3.Technical Skills Assessment Via Final Assessment:35% 4.Class Partipcation: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.)】
This course aims to provide a comprehensive introduction to management accounting and cost accounting concepts and techniques. In the first section, we will cover the basics of management accounting and introduce cost accounting concepts and techniques. We will also discuss cost behavior and how it is used in cost-volume-profit analysis. Next, we will delve into the process of creating a master budget and how to use a flexible budget to make informed financial decisions. We will also cover capital budgeting and investment decision-making, including how to evaluate potential investments. We will then examine performance measurement and control, including how to use differential analysis to make informed decisions. We will also discuss pricing decisions, including target costing and transfer pricing. Finally, we will explore activity-based costing and management, which provides a more detailed and accurate method of allocating costs to products and services. Throughout the course, we will use real-world examples and case studies to apply the concepts and techniques learned. By the end of this course, you will have a solid foundation in management accounting and cost accounting and be well-equipped to make informed financial decisions in your business career.
課程目標 Objectives
Learning Outcomes 1 Understand the role of management accounting in an organization & information it provides. 2 Apply cost accounting concepts and techniques to classify, allocate, and measure costs. 3 Use cost-volume-profit analysis and incremental analysis to predict the impact of changes in volume, prices, and costs on an organization's profits and make informed decisions. 4 Prepare and use budgets to coordinate and control an organization's activities, and evaluate performance through variance analysis. 5 Evaluate capital investment proposals using financial tools and consider non-financial factors in capital budgeting decisions. 6 Use performance measurement and control techniques, such as variance analysis and balanced scorecards, to evaluate an organization's performance, and make informed pricing decisions using target costing and transfer pricing methods.
授課方式 Teaching methods
Lectures, case studies, in-class activities (group discussions, self-reflection, problem-solving exercises) and video presentations. Guest lectures will be arranged and notified.
1.Via Technical Evaluation :20% 2.Via Problem Set:35% 3.Via Final Assessment:35% 4.Class Partipcation:10%
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
Needles, B., Powers, M. and Crosson, S.
Principles of Accounting, 12th edition
South Western
2014
Mason OH, USA:.
2
Garrison, R.H., Noreen, E.W., Brewer, P.C. and Mardini, R.U.,
Managerial accounting.
McGraw-Hill/Irwin.
2018
New York, USA
3
Weygandt, J.J., Kimmel, P.D. and Kieso, D.E.,
Financial and managerial accounting
John Wiley & Sons.
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
2023/02/12~2023/02/18
Introduction to management accounting
2
2023/02/19~2023/02/25
Cost accounting concepts and techniques
3
2023/02/26~2023/03/04
Cost behavior and cost-volume-profit analysis 1
4
2023/03/05~2023/03/11
Cost behavior and cost-volume-profit analysis / Incremental analysis
5
2023/03/12~2023/03/18
Master Budget
6
2023/03/19~2023/03/25
Flexible Budgeting
7
2023/03/26~2023/04/01
Technical Skills Assessment (Problem Set)
8
2023/04/02~2023/04/08
Capital budgeting and investment decision-making -1
9
2023/04/09~2023/04/15
Capital budgeting and investment decision-making -2
10
2023/04/16~2023/04/22
Performance measurement and control
11
2023/04/23~2023/04/29
Differential analysis: key to decision making
12
2023/04/30~2023/05/06
Pricing Decisions, Including Target Costing and Transfer Pricing
13
2023/05/07~2023/05/13
Activity-based costing and management
14
2023/05/14~2023/05/20
Guest Speaker
15
2023/05/21~2023/05/27
Guest Speaker
16
2023/05/28~2023/06/03
Group Consultation
17
2023/06/04~2023/06/10
Technical Skills Assessment (Case Study)
18
2023/06/11~2023/06/17
Make-up class (if needed)
課業討論時間 Office hours
時段1 Time period 1: 時間 Time:星期四14:00- 17:00 地點 Office/Laboratory: 時段2 Time period 2: 時間 Time: 地點 Office/Laboratory:
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.倫理觀與企業社會責任實踐的認知。 1. Awareness of ethics and social responsibility practices
V
V
V
2.尊重他群文化的素養。 2. Respect for other cultures
V
V
V
3.企業經營管理創新思考的能力。 3. Ability to think creatively in business management
V
V
V
4.掌握全球市場趨勢與潛在需求的能力。 4. Ability to grasp global market trends and potential needs
V
V
V
5.以第二語言(L2,意指非母語)進行敘說與跨文化溝通的能力。 5. Ability to express oneself in a second language (L2, meaning non-native) and communicate across cultures
6.跨境移動,快速適應不同文化與制度的能力。 6. Ability to be mobile across borders and adapt quickly to different cultures and systems
※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
V
2.探究與批判思考能力。 2. Inquisitive and critical thinking abilities
V
V
V
3.終身學習能力。 3. Lifelong learning
V
V
V
4.倫理與社會責任。 4. Ethnics and social responsibility
V
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
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.