◎系所教育目標：
本系因應金融產業環境之丕變，將著眼於培養學生具有產業需求之專業知識，課程安排致力輔導學生取得國際型之專業財金證照，加強與國內金融機構之合作，使學生兼具理論與實務之能力；在專業課程之外，亦特別強調財金經理人最重要之「專業倫理」與「具備高度正直感」之特質，落實教育之永續本質。
隨著全球化之趨勢與各種貿易壁壘之取消，產業需求之財金人才必須具有國際之宏觀視野，因此本系長期發展方向將著眼以培養「國際金融」人才為重點，加強與亞洲重點大學合作，發揮資源運用之最佳槓桿，從而提供台灣產業所需之最適人才。 |
| ◎核心能力 | 關聯性 |
| (Space) | (Space) |
◎本學科內容概述：
管理會計協助企業之規劃與決策控制，透過良好的成本管理資訊之提供與運用，有助於企業成功達成策略目標。其主要內容包括：成本觀念與制度、成本數量利潤分析、預算與差異分析、責任會計、績效評估與薪酬設計、平衡計分卡及攸關決策之制定等。 |
◎本學科學習目標：
本課程強調訓練同學熟稔如何透過攸關資訊執行成本管理與制定不同領域之決策，包括策略、行銷、財務與生產管理等領域；其中，尤須了解成本資訊之辨認、衡量、收集、彙整與報導過程。藉由理論系統知識併同實務個案分析了解實務現象，期使同學理解如何成功地將管理會計工具應用到實務中，達到管會理論與實務配合之成效。 |
| ◎教學進度： |
| 週次 | 主題 | 教學內容 | 教學方法 |
01
| Introduction to Managerial
Accounting | Managerial Accounting and the Business Environment | 講授、習作、討論、報告。 |
02
| Cost Concepts | Cost Terms, Concepts, and Classifications
Case Analysis | 講授、習作、討論、報告。 |
03
| Cost Management Systems | Systems Design: Job-Order Costing
Case Analysis | 講授、習作、討論、報告。 |
04
| Cost Management Systems | Systems Design: Process Costing
Case Analysis | 講授、習作、討論。 |
05
| Activity-Based Cost Management
Systems | Activity-Based Costing: A Tool to Aid Decision
Making
Case Analysis | 講授、習作、討論、報告。 |
06
| Cost Estimation and CVP Analysis | Cost Behavior: Analysis and Use
Cost-Volume-Profit Relationships
Case Analysis | 講授、習作、討論、報告。 |
07
| Cost Estimation and CVP Analysis | Variable Costing: A Tool for Managemen
Case Analysis | 習作、討論、報告。 |
08
| Budgets and Variance Analysis | Profit Planning and Standard Costs
Case Analysis | 討論、報告。 |
09
| Midterm Exam. | Cost Concepts from Various Aspects
Cost Management Systems
Activity-Based Cost
CVP Analysis
Budgets and Variance Analysis | A Written Test。 |
10
| Budgets and Variance Analysis | Standard Costs
Flexible Budgets and Performance Analysis
Case Analysis | 習作、討論、報告。 |
11
| Responsibility Centers,
Performance Evaluation and
Incentive Systems | Segment Reporting, Decentralization and the Balanced Scorecard
Case Analysis | 講授、習作、討論、報告。 |
12
| Responsibility Centers,
Performance Evaluation and
Incentive Systems | Performance Evaluation and Compensation Design
Case Analysis | 習作、討論、報告。 |
13
| Responsibility Centers,
Performance Evaluation and
Incentive Systems | Investment Centers and Transfer Pricing
Case Analysis | 講授、習作、討論、報告。 |
14
| Management Accounting
Information and Decision Making | Relevant Costs and Benefits for Decision Making
Case Analysis | 講授、習作、討論、報告。 |
15
| Management Accounting
Information and Decision Making | Target Costing and Cost Analysis for Pricing
Decisions
Case Analysis | 講授、習作、討論、報告。 |
16
| Management Accounting
Information and Decision Making | Capital Budgeting Decisions
Case Analysis | 講授、習作、討論、報告。 |
17
| Review | Investment Centers and Transfer Pricing
Relevant Costs and Benefits for Decision Making
Target Costing and Cost Analysis for Pricing
Decisions
Capital Budgeting Decisions | 講授、習作、討論。 |
18
| Final Exam. | Investment Centers and Transfer Pricing
Relevant Costs and Benefits for Decision Making
Target Costing and Cost Analysis for Pricing
Decisions
Capital Budgeting Decisions | A Written Test。 |
◎課程要求：
(Space) |
◎成績考核
小考20%
期中考25%
期末考25%
口頭報告20%
實習10%
|
◎參考書目與學習資源
1.Managerial Accounting, (13/e)；Garrison, Noreen, Brewer原著 (滄海書局)
2.Cost Accounting: A Managerial Emphasis (13/e)；Horngren, Foster and Datar著(新月圖書代理)
3.管理會計（Managerial Accounting, 12/e；Ray H. Garrison and Eric W. Noreen原著）莊雅妃與張玲玲譯(滄海書局)
4. Assigned Cases. |