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110-1 成管會 (二) 會資系

The document outlines the syllabus for the Cost and Management Accounting (II) course offered by the Accounting and Information Technology Department for the Fall semester of 2021. It includes details such as course objectives, teaching materials, assessment methods, and a course schedule. The course aims to enhance students' understanding of financial and nonfinancial information for managerial decision-making.

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8 views3 pages

110-1 成管會 (二) 會資系

The document outlines the syllabus for the Cost and Management Accounting (II) course offered by the Accounting and Information Technology Department for the Fall semester of 2021. It includes details such as course objectives, teaching materials, assessment methods, and a course schedule. The course aims to enhance students' understanding of financial and nonfinancial information for managerial decision-making.

Uploaded by

marciagpruitt
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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管院學士班課程大綱

BA/BBA Program Syllabus


2020.06.05 修訂
系所 Department 會計與資訊科技學系 Accounting & 必選修 必修 Compulsory
Information Technology compulsory/elective
課程名稱 成本及管理會計學(二) 學分數 Credit(s) 3
Course title Cost and Management Accounting (II)
學年/學期 academic 110-1 學期 Fall semester 2021 上課地點 創新大樓 R162
year/Semester Classroom
講授教師 吳貞慧 上課時間 Mon, 12:10~13:00
Instructor Wu, Chen-Hui Time Wed, 10:10~13:00
教師辦公室&諮詢時間 創新大樓 R466 教師聯絡資訊 Phone: ext.34509
Instructor office number Wed, 14:00~15:00 Instructor Contact Email:
& office hour Tue, 14:00~16:00 [email protected]
助教 程宇禎 Email:
助教 聯絡資訊
Teaching assistant TA contact [email protected]
先修課程 先修科目(5261101)初級會計學(一)(曾經修習) (5261102)初級會計學(二)(曾經修
Pre-requisite courses 習) (所有先修條件都必須符合)限本系生修.修習 5261104 初級會計學(一)及
5261105 初級會計學(二)曾經修習者請以加簽方式進行選課
課程目標
This course attempts to provide a comprehensive understanding of the process of
Course Objective
measuring, analyzing, and reporting financial and nonfinancial information that helps
managers make decisions to fulfill the goals of an organization. Management
accounting helps managers make better decisions and provides a managerial tool for
business strategy and implementation. Upon the completion of this course in this
semester, students should be able to familiarize topics related to master budget and
responsibility accounting, flexible budgets, inventory costing and capacity analysis,
strategy, pricing decisions and cost management, cost allocation, customer-
profitability, and sales-variance analysis.

AACSB 學習品質保證學習目標 Assurance of Learning (AOL) Learning goals


*請先選填為主要或次要學習目標(Major or minor learning goal)，再選擇對應之學習目標
主要學習目標 Major learning 次要學習目標 Minor learning 選擇一個項目。
goal goal 選擇一個項目。
目標 1：成本效益分析 目標 3：問題解決能力
LG1:Cost-Benefit Analysis LG3:Problem Solving Skills

教材
Datar, S.M., and M.V. Rajan, 2021, Horngren’s Cost Accounting: A Managerial
Teaching materials
Emphasis, 17th edition, Pearson Education. (代理商：華泰文化)

1
「請尊重智慧財產權，不得非法影印教師指定之教科書籍」

網址 Course website eCourse2 (https://ecourse2.ccu.edu.tw/)


教科書/參考書
 李宗黎、林蕙真，2019，成本與管理會計學新論，第七版，臺北市：証業出版。
Textbooks/Reference
 Garrison, Noreen, Brewer, 2020, Managerial Accounting, 17th edition, McGraw-

Hill.
評量方式(請填百分 課堂參與 5% 個案討論 Case study 15%
比) Participation
Assessment 作業 Homework 10% 專題 Project %
小考 Quiz 10% 其他 1 other ( ) %
期中考 Midterm 40% 其他 2 other ( ) %
期末考 Final 20% 其他 3 other ( ) %
報告 Presentation % 其他 4 other ( ) %
其他說明
Other description 實習課時間: Mon. 12:10-13:00

2
課程規劃表 Course Schedule
週次 日期 內容 教材章節 其他說明
week Date Description Textbook Remark

1. 9/8 Preparing the class

2. 9/15 Introduction

3. 9/22 Master Budget and Responsibility Accounting Chapter 6

Flexible Budgets, Direct-Cost Variances, and Management


4. 9/29 Chapter 7
Control
Flexible Budgets, Overhead Cost Variances, and Management
5. 10/6 Chapter 8
Control
Flexible Budgets, Overhead Cost Variances, and Management Chapter 8
6. 10/13 Control
Inventory Costing and Capacity Analysis Chapter 9
Ch. 6, Ch.7,
7. 10/20 Mid-term Exam (I)
Ch.8

8. 10/27 Inventory Costing and Capacity Analysis Chapter 9

9. 11/3 Decision Making and Relevant Information Chapter 12

10. 11/10 Decision Making and Relevant Information Chapter 12

11. 11/17 Pricing Decisions and Cost Management Chapter 14

12. 11/24 Mid-term Exam (II) Ch.9, Ch.12

13. 12/1 Pricing Decisions and Cost Management Chapter 14

Cost Allocation, Customer-Profitability, and Sales-Variance


14. 12/8 Chapter 15
Analysis

Cost Allocation, Customer-Profitability, and Sales-Variance Chapter 15


15. 12/15 Analysis
Case Study Presentation

16. 12/22 Case Study Presentation

17. 12/29 Final Exam Ch.14, Ch.15

18. 1/5 Final Assessment and Review

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