基本素養 Basic Literacy

倫理道德觀與社會責任
學生應具備良好倫理道德觀與正確之社會責任觀
Ethic & Social Responsibility
Students should possess ethic and social responsibility.
國際觀
學生應具備良好的國際觀
Global Awareness
Students should possess a global perspective.

核心能力 Competence

口語表達/ 簡報能力
學生應具備良好之口語表達及簡報能力
Oral Communication/ Presentation
Students should be able to communicate effectively verbally and in presentation.
寫作能力
學生應具備良好之寫作能力
Written Communication
Students should be able to communicate effectively in writing.
創新能力
學生應具備創造及創新之能力
Creativity and Innovation
Students should demonstrate creativity and innovation skills.
解決問題能力
學生應具備解決問題之能力
Problem Solving Skills
Students should be able to solve strategic problems.
分析能力
學生應具備良好的分析能力
Analytical Skills
Students should demonstrate analytical skills.
領導能力
學生應具備良好領導能力
Leadership
Students should demonstrate leadership skills demanded of a person in authority.
批判能力
學生應具備良好的批判能力
Critical Thinking
Students should possess critical thinking skills.
專業技能
學生應具備良好的專業態度與技能
Values, Skills & Professionalism
Students should possess the necessary skills and values demanded of a true professional.
資訊科技能力
學生應具備資訊科技能力
Information Technology
Students should possess information technology skills.
管理能力
學生應具備良好的管理能力
Management Skills
Students should possess management skills.

課程概述 Course Description

管理會計提供管理者成功發展與執行策略之關鍵資訊。本課程教導學生管理會計技術以促進組織績效。
This course is an introduction to the financial, managerial, cost accounting concepts, principles, and techniques used in recording transactions and preparing financial statements and managerial accounting reports for business enterprises. The course material will introduce the basic accounting framework and then proceed with a more detailed examination of the recording of transactions and the preparation of financial statements and managerial accounting reports.

課程學習目標 Course Objectives

  • an understanding of the state of the art in managerial accounting
  • equip students with the ability to manage an organization
  • to produce and analyze management accounting information
  • 課程進度 Course Outline

    週次 Week進度說明 Progress Description
    1課程介紹
    2運用管理會計提升營運績效
    3An Introduction to Cost Terms and Purposes
    4Determining How Costs Behave
    5編製貢獻式損益表-管理決策資訊之基石
    6Cost-Volume-Profit Analysis
    7變動成本法 vs 吸納成本法
    8Decision Making and Relevant Information
    9Strategy, Performance Measurement, Balanced Scorecard
    10平衡計分卡推動未來績效
    11Strategic Profitability Analysis Approach
    12作業基礎成本管理 (1)
    13作業基礎成本管理 (2)
    14顧客獲利性分析
    15價值鏈分析
    16目標成本制
    17Capital Investment Decisions
    18價值管理
     以上每週進度教師可依上課情況做適度調整。The schedule may be subject to change.

    有關課程其他調查 Other Surveys of Courses

    1.本課程是否規劃業界教師參與教學或演講?
    Is there any industry specialist invited in this course? How many times?
    2.本課程是否規劃含校外實習(並非參訪)?
    Are there any internships involved in the course? How many hours?
    3.本課程是否可歸認為學術倫理課程?
    Is this course recognized as an academic ethics course? In the course how many hours are regarding academic ethics topics?
    4.本課程是否屬進入社區實踐課程?
    Is this course recognized as a Community engagement and Service learning course? Which community will be engaged?