| 一、課程基本資料 Course Information | ||||||||||||||||||||||||||||||||||||||||
| 科目名稱 Course Title： (中文)管理會計專題研討 (英文)SEMINAR IN MANAGERIAL ACCOUNTING |
開課學期 Semester：110學年度第2學期 開課班級 Class：會碩專一 |
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| 授課教師 Instructor：詹乾隆 JAN, CHYAN-LONG | ||||||||||||||||||||||||||||||||||||||||
| 科目代碼 Course Code：WAC67301 | 單全學期 Semester/Year：單 | 分組組別 Section： | ||||||||||||||||||||||||||||||||||||||
| 人數限制 Class Size：30 | 必選修別 Required/Elective：必 | 學分數 Credit(s)：2 | ||||||||||||||||||||||||||||||||||||||
| 星期節次 Day/Session： 四AB | 前次異動時間 Time Last Edited：111年01月06日13時45分 | |||||||||||||||||||||||||||||||||||||||
| 會計學系(碩士在職專班)基本能力指標 Basic Ability Index | ||||||||||||||||||||||||||||||||||||||||
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| 二、指定教科書及參考資料 Textbooks and Reference (請修課同學遵守智慧財產權，不得非法影印) |
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| ●指定教科書 Required Texts ●指定教科書 1. Managerial Accounting, Seventh Edition. Ronald W. Hilton (2008).Press: McGraw-Hill Education. ●參考書資料暨網路資源 Reference Books and Online Resources ●參考書資料暨網路資源 1.Management Accounting, –A strategic Approach, Third Edition-Morse,W.J.,Davis,J.R.,＆ Hartgraves,A.L.2002.Press:South-Western College Publishing. 2.Cases In Cost Management , Second Edition. – John K. Shank, 2001. South-Western. College Publishing. . 3. Harvard Business Cases (Assign in class) | ||||||||||||||||||||||||||||||||||||||||
| 三、教學目標 Objectives | ||||||||||||||||||||||||||||||||||||||||
| This course will deal with effective managerial decision making and financial planning through accounting system. It will be an in-depth study of the various types of cost management systems, variable and profit analysis, fixed and flexible budgeting, capital budgeting, and planning and control issues. Students will be exposed to the tenets of performance evaluation. In addition, they will learn about the control of operations, capital budgeting, and effective management of assets. This course is the foundation course for all future advanced managerial accounting studies. | ||||||||||||||||||||||||||||||||||||||||
| 四、課程內容 Course Description | ||||||||||||||||||||||||||||||||||||||||
| ●整體敘述 Overall Description ●整體敘述 CLASSES A. Class: One and Two 1.Discussion of the origins of management accounting and the issues confronting managerial and cost accounting today. An examination will be made of the historical basis of labor-oriented conversion and the effects of automation and the computer. 2.Techniques for estimating cost behavior, including the linear regression model. B.Class:Three and Four 1.Continuation of cost behavior estimation using multiple regression techniques. Curvilinear relationships will be examined. 2.The use of linear programming models for planning will be discussed. Both single production constraints and multiple production constraints will be examined. 3.Discussion of accounting in the new technology environment including Just-in-time (JIT), Computer-integrated-manufacturing (CIM), and Flexible Manufacturing Systems (FMS). Discussion of hybrid costing techniques developed in support of this new environment. 4.Discussion of the first case. 5.First 20% of class will make their student presentations. C.Class: Five and Six 1.Discussion of cost-volume-profit sensitivity analysis including CVP analysis under conditions of uncertainty. 2.Discussion of cost analysis for pricing decisions including the full-cost pricing and marginal cost pricing. Discussion will include activity based costing. 3.Techniques for assigning service department costs will be examined. 4.Discussion of management accounting techniques in non-manufacturing settings such as service areas, not for profit and government organizations. 5.Discussion of the Second Case. 6.Second 20% of class will make their student presentations. D. Class: Seven and Eight 1.The cost and benefit of information will be examined using decision trees and utility functions. 2.Decentralization will be discussed including why decentralize, the organization of decentralized units and the development of a performance measure for decentralized operating units. 3.An expanded treatment of variance analysis, including production variances, marketing variances, cash variances and quality variances, will be discussed. 4.Discussion of ethics in Managerial Accounting and the Code of Ethics of the Institute of Management Accountants 5.Third 20% of class will make their student presentations. E.Class: Nine and Ten 1.Discussion of the alternative production and costing systems. Includes the design and implementation of such systems. 2.Development of strategic plans is discussed including the life cycle stages of products. The classification of mission, objectives and goals will also be discussed. 3.Discussion of the statistical techniques and non-financial measures used to gauge quality. The strategies used in Total Quality Management will be described 4.Discussion of segment and managerial performance evaluation. 5.Discussion of the third case. 6.Fourth 20% of class will make their student presentations. F.Class: Eleven and Twelve 1.A comparison will be made of the basic present value models including capital rationing, and the justifying techniques for investments in new technology. 2.Managerial accounting techniques in the U.S. will be contrasted with techniques used in other countries. 3.The effect of income taxes on capital budgeting decisions will be discussed. 4.Discussion of special topics not previously mentioned. 5.Discussion of the third case. 6.Last 20% of class will make their student presentations. G.Class: Thirteen and Fourteen 1. Discussion of value chain and activity-based management 2. Discussion of strategic management of price, cost, and quality. 3. Discussion of strategic management of capital expenditure 4. Development of Performance management system. |
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| ●分週敘述 Weekly Schedule | ||||||||||||||||||||||||||||||||||||||||
| 五、考評及成績核算方式 Grading | ||||||||||||||||||||
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| 六、授課教師課業輔導時間和聯絡方式 Office Hours And Contact Info | ||||||||||||||||||||
| ●課業輔導時間 Office Hour ●課業輔導時間 星期三:18:00--20:00 星期四:18:00--20:00 |
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●聯絡方式 Contact Info
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| 七、教學助理聯絡方式 TA’s Contact Info | |||||||||
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| 八、建議先修課程 Suggested Prerequisite Course | |||||||||
| 九、課程其他要求 Other Requirements | |||||||||
| 十、學校教材上網、數位學習平台及教師個人網址 University’s Web Portal And Teacher's Website | |||||||||
| 學校教材上網網址 University’s Teaching Material Portal： 東吳大學Moodle數位平台：http://isee.scu.edu.tw |
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| 學校數位學習平台 University’s Digital Learning Platform： ☐東吳大學Moodle數位平台：http://isee.scu.edu.tw ☐東吳大學Tronclass行動數位平台：https://tronclass.scu.edu.tw | |||||||||
| 教師個人網址 Teacher's Website： | |||||||||
| 其他 Others： | |||||||||
| 十一、計畫表公布後異動說明 Changes Made After Posting Syllabus | |||||||||