中國文化大學教師教學大綱

課程資料

4833 高等管理會計理論 開課學期：1002
 開課班級： 會計碩 1
授課教師：齊德彰 必修 學期課 學分數：3.0 大恩 0701 星期三 15:10-18:00
4833 SEMINAR ADVANCED MANAGERIAL ACCOUNTING 2012 Spring
 Master Program, Department of Accounting 1
Professor：CHI, DER-JANG Required Semester Credits: 3.0 Da En 0701 Wednesday 15:10-18:00

發展願景

傳揚中華文化，促進跨領域創新，與時精進，邁向國際
It is our objective to promote Chinese culture, enhance cross-disciplinary innovation, seek constant advancement, and embrace global community.

辦學宗旨

秉承質樸堅毅校訓，承東西之道統，集中外之精華，研究高深學術, 培養專業人才，服務社會，致力中華文化之發揚, 促進國家發展.
Based on our motto—“Temperament, Simplicity, Strength, and Tenacity,” “inheriting the merits of the East and the West” and “absorbing the essence of Chinese and foreign cultures,” we make it our mission to pursue advanced research, develop professional talents, serve the society, promote Chinese culture and support national development.

校教育目標
校基本素養
校核心能力

院教育目標

培育國際經營視野 (To foster new perspectives of international business)
訓練國際企業管理知能 (To teach and equip students with the knowledge of international business management)
培養國際學術研究智慧 (To raise the standards of academic research in international business)
養成國際多元文化倫理道德素養 (To nurture international multiculturalism and ethical literacy)

院核心能力

國際化專業知識與創新多元思維能力 (Professional business expertise and analytical creativity)
企業經營環境之觀察力 (Examination of international business environment)
經營分析與決策科學之能力 (Experienced business analysis and scientific decision-making)
洞悉企業經營績效之能力 (Comprehensive insight into the reverberation of business performance)
倫理道德素養與團隊合作能力(Aptitude for ethical literacy and teamwork)

系教育目標

奠定會計專業知能，整合管理多元能力
培育國際視野，具社會關懷及服務學習之熱忱
培養創新思考、研究與解決問題之態度

系核心能力

會計專業知能
倫理、人文及法律知能
資訊應用能力
學術研究能力

課程目標

1.會計專業知能 2. 倫理、人文及法律知能 3.資訊應用能力 4.學術研究能力

課程能力

會計專業知能 (比重 40%)
倫理、人文及法律知能 (比重 15%)
資訊應用能力 (比重 10%)
學術研究能力 (比重 35%)

課程概述

本課程的學習目標在讓學生對現代高等管理會計理論有深入瞭解，內容包括成本習性分析、成本制度設計、品質成本、平衡計分卡(BSC)及其構面衡量指標、作業會計與作業基礎成本法(ABC、ABM)、資本預算與預算編製、不確定情況下之決策分析等，並訓練學生閱讀現代高等管理會計理論相關英文知名學術期刊文章。

授課內容

對現代高等管理會計理論有深入瞭解，包括成本習性分析、成本制度設計、品質成本、平衡計分卡(BSC)及其構面衡量指標、作業會計與作業基礎成本法(ABC、ABM)、資本預算與預算編製、不確定情況下之決策分析、移轉訂價(Transfer Pricing)等，並閱讀現代高等管理會計理論相關學術文章。
Advanced Management Accounting
This graduate course continues the concepts of “Cost and Management Accounting” which is prerequisite a subject for undergraduates. It helps graduate students majoring in accounting have a grasp of the “Advanced Management Accounting”, so as to further integrate the cost accounting with the management decision-making.  The subject covers the fields of cost elements analysis, cost behavior analysis, cost-volume-benefit analysis, management decision-making and performance evaluation, etc.
Cost and Management Accounting vocabulary
Cost accounting成本會計
Management Accounting管理會計
Direct materials直接材料
Direct labor直接人工
Factory overhead製造費用
balanced scorecard平衡計分卡
Environmental Management Accounting環境管理會計
Responsibility cost control system責任成本控制系統
activity-based costing作業基礎成本制
activity-based Management作業基礎管理
prime cost主要成本
conversion cost加工成本
accounting會計
accounting cycle會計循環
accounting information system會計資訊系統
accrued expenses payable應計應付費用
accumulated depreciation累計折舊
accounts receivable應收帳款
accounts payable應付帳款
amortization expense攤銷費用
assets資產
income statement損益表
balance sheet資產負債表
retained earnings statement保留盈餘表
statement of cash flows現金流量表
intangible assets無形資產
patents專利
goodwill商譽
operating activities 營業活動
investing activities投資活動
financing activities 融資活動
long-term liability長期負債
stockholders' equity股東權益
The Financial Accounting Standards Board (FASB)財會準則委員會
generally accepted accounting principles（GAAP）一般公認會計原則
The Securities and Exchange Commission (SEC)證管會
a certified public accountant (CPA) 會計師
not-for-profit（NPO） accounting非營利事業會計
long-term liabilities長期負債
bonds payable應付公司債
premium on bonds payable應付公司債溢價
proprietorships獨資
partnerships合夥
corporations公司
paid-in capital in excess of par- common stock普通股股票溢價
paid-in capital in excess of par- preferred stock特別股股票溢價
auditing審計
tax accounting稅務會計
bookkeeping簿記
private accountants記帳業者
government accounting政府會計
cost accounting 成本會計
management accounting管理會計
cash dividends現金股利
non-current asset非流動資產
liability負債
cash 現金
fixed assets固定資產
Land土地
financing activities 融資活動
bonds payable應付公司債
common stock普通股
treasury stock庫藏股
land improvements土地改良物
accumulated depletion累積折舊
capital expenditures資本支出
taxes payable應付所得稅
sales revenues 銷貨收入
cost of goods sold 銷貨成本
inventory存貨
Operating expenses 營業費用
prepaid expenses預付費用  
cash payments for operating expenses現金支付營業費用
prepaid rents預付租金
deferred income tax assets遞延所得稅資產
depreciation expense折舊費用
income tax expense所得稅費用
plant assets固定資產
stock dividends股票股利
prepaid insurance預付保險費
net income淨利
inventory 存貨
gain on sale of equipment出售設備利益
amortization expense攤銷費用
depletion expense折舊費用
allowance for uncollectible accounts備抵呆帳
allowance for reduction of inventory to market備抵存貨跌價損失
equipment設備
retained earnings保留盈餘
long-term investment長期投資
Net Income淨利
cash sales現銷
credit balances貸餘
additional paid-in capital資本公積
unrealized loss on market value decline of long-term equity investments長期股權投資未實現跌價損失
accumulated profit or loss累積盈虧
debit balances借餘
salary  payable應付薪資
salary expense薪資費用
deferred income tax liabilities遞延所得稅負債
cost principle成本原則
the accounting equation 會計恆等式
extraordinary gain or loss非常損益
cumulative effect of changes in accounting principles會計累計影響數
assets資產
liabilities負債
owner’s equity業主權益
cash in transit在途存款

授課方式

講授、分組報告、討論

評量方式

期中考成績佔: 30%
期末考成績佔: 40%
平時成績（含平時考、作業、出席率及筆記）佔: 30%

上課用書

（師生應遵守智慧財產權及不得非法影印）
1.書籍
Kaplan and Atkinson, “Advanced Management Accounting”,  4th ed., 2008,Prentice Hall.
2.期刊
Jun Lin, Z.; Yu, Zengbiao, “Responsibility cost control system in China: a case of management accounting application” Management Accounting Research Volume: 13, Issue: 4, December, 2002, pp. 447-467

Burritt, Roger L.; Saka, Chika, “Environmental management accounting applications and eco-efficiency: case studies from Japan” Journal of Cleaner Production Volume: 14, Issue: 14, 2006, pp. 1262-1275

Wu, Junjie; Boateng, Agyenim; Drury, Colin, “An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs” International Journal of Accounting Volume: 42, Issue: 2, 2007, pp. 171-185

Nicholson, Brian; Jones, Julian; Espenlaub, Susanne, “Transaction costs and control of outsourced accounting: Case evidence from India” Management Accounting Research Volume: 17, Issue: 3, September, 2006, pp. 238-258

Homburg, Carsten, “A note on optimal cost driver selection in ABC” Management Accounting Research Volume: 12, Issue: 2, June, 2001, pp. 197-205


Jasch, Christine; Lavicka, Alexander, “Pilot project on sustainability management accounting with the Styrian automobile cluster” Journal of Cleaner Production Volume: 14, Issue: 14, 2006, pp. 1214-1227

Lowe, Alan; Koh, Bryan, “Inscribing the organization: Representations in dispute between accounting and production” Critical Perspectives on Accounting Volume: 18, Issue: 8, December, 2007, pp. 952-974

Gale, Robert, “Environmental costs at a Canadian paper mill: a case study of Environmental Management Accounting (EMA)” Journal of Cleaner Production Volume: 14, Issue: 14, 2006, pp. 1237-1251

Agbejule, Adebayo; Saarikoski, Lotta “The effect of cost management knowledge on the relationship between budgetary participation and managerial performance” The British Accounting Review Volume: 38, Issue: 4, December, 2006, pp. 427-440


Bhagwat, Rajat; Sharma, Milind Kumar, “Performance measurement of supply chain management: A balanced scorecard approach” Computers & Industrial Engineering Volume: 53, Issue: 1, August, 2007, pp. 43-62

Fernandes, Kiran Jude; Raja, Vinesh; Whalley, Andrew, “Lessons from implementing the balanced scorecard in a small and medium size manufacturing organization” Technovation Volume: 26, Issue: 5-6, May - June, 2006, pp. 623-634

Eilat, Harel; Golany, Boaz; Shtub, Avraham, “R&D project evaluation: An integrated DEA and balanced scorecard approach” Omega Volume: 36, Issue: 5, October, 2008, pp. 895-912


3.其他中英文學術期刊文章

參考書目

（師生應遵守智慧財產權及不得非法影印）
1.Atkinson, Kaplan, Young,＆Matsumura, “Management Accounting”,   5th ed., 2007, Prentice Hall.
2.Hilton, “Managerial Accounting”,  7th ed.,2008, McGraw-Hill.
3.Anthony＆Govindarajan, “Management Control Systems”,  12 th ed.,2007,McGraw-Hill.
4.Mowen＆Hansen, “Management Accounting: The Cornerstone for Business Decisions (ISE)”,  1st ed.,2006,South Western.

輔導時間

教師聯絡資訊

Email：chi58882000@yahoo.com.tw
分機：35533

課程進度

  1. Concepts

    指定研讀資料

    Jun Lin, Z.; Yu, Zengbiao, “Responsibility cost control system in China: a case of management accounting application” Management Accounting Research Volume: 13, Issue: 4, December, 2002, pp. 447-467
  2. Cost Behavior

    指定研讀資料

    Burritt, Roger L.; Saka, Chika, “Environmental management accounting applications and eco-efficiency: case studies from Japan” Journal of Cleaner Production Volume: 14, Issue: 14, 2006, pp. 1262-1275
  3. Short-term Budgeting, Resource Allocations, and Capacity Cost; Assigning Resource Costs

    指定研讀資料

    Wu, Junjie; Boateng, Agyenim; Drury, Colin, “An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs” International Journal of Accounting Volume: 42, Issue: 2, 2007, pp. 171-185
  4. ABC System

    指定研讀資料

    Nicholson, Brian; Jones, Julian; Espenlaub, Susanne, “Transaction costs and control of outsourced accounting: Case evidence from India” Management Accounting Research Volume: 17, Issue: 3, September, 2006, pp. 238-258
  5. ABM

    指定研讀資料

    Homburg, Carsten, “A note on optimal cost driver selection in ABC” Management Accounting Research Volume: 12, Issue: 2, June, 2001, pp. 197-205
  6. Cost Based Decision Making; Decentralization

    指定研讀資料

    Jasch, Christine; Lavicka, Alexander, “Pilot project on sustainability management accounting with the Styrian automobile cluster” Journal of Cleaner Production Volume: 14, Issue: 14, 2006, pp. 1214-1227
  7. BSC

    指定研讀資料

    Lowe, Alan; Koh, Bryan, “Inscribing the organization: Representations in dispute between accounting and production” Critical Perspectives on Accounting Volume: 18, Issue: 8, December, 2007, pp. 952-974
  8. Financial Measures of Performance; ROI, EVA

    指定研讀資料

    Gale, Robert, “Environmental costs at a Canadian paper mill: a case study of Environmental Management Accounting (EMA)” Journal of Cleaner Production Volume: 14, Issue: 14, 2006, pp. 1237-1251
  9. 期中考

    指定研讀資料

    Gale, Robert, “Environmental costs at a Canadian paper mill: a case study of Environmental Management Accounting (EMA)” Journal of Cleaner Production Volume: 14, Issue: 14, 2006, pp. 1237-1251
  10. Measuring Customer, Internal Business Process, and Employee Performance; Future Capabilities Technology

    指定研讀資料

    Agbejule, Adebayo; Saarikoski, Lotta “The effect of cost management knowledge on the relationship between budgetary participation and managerial performance” The British Accounting Review Volume: 38, Issue: 4, December, 2006, pp. 427-440
  11. Incentive and Compensation Systems; Formal Models in Budgeting and Incentive Contracts

    指定研讀資料

    Agbejule, Adebayo; Saarikoski, Lotta “The effect of cost management knowledge on the relationship between budgetary participation and managerial performance” The British Accounting Review Volume: 38, Issue: 4, December, 2006, pp. 427-440
  12. Paper-reading

    指定研讀資料

    Bhagwat, Rajat; Sharma, Milind Kumar, “Performance measurement of supply chain management: A balanced scorecard approach” Computers & Industrial Engineering Volume: 53, Issue: 1, August, 2007, pp. 43-62
  13. Paper-reading

    指定研讀資料

    Bhagwat, Rajat; Sharma, Milind Kumar, “Performance measurement of supply chain management: A balanced scorecard approach” Computers & Industrial Engineering Volume: 53, Issue: 1, August, 2007, pp. 43-62
  14. Paper-reading

    指定研讀資料

    Fernandes, Kiran Jude; Raja, Vinesh; Whalley, Andrew, “Lessons from implementing the balanced scorecard in a small and medium size manufacturing organization” Technovation Volume: 26, Issue: 5-6, May - June, 2006, pp. 623-634
  15. Paper-reading

    指定研讀資料

    Fernandes, Kiran Jude; Raja, Vinesh; Whalley, Andrew, “Lessons from implementing the balanced scorecard in a small and medium size manufacturing organization” Technovation Volume: 26, Issue: 5-6, May - June, 2006, pp. 623-634
  16. Paper-reading

    指定研讀資料

    Eilat, Harel; Golany, Boaz; Shtub, Avraham, “R&D project evaluation: An integrated DEA and balanced scorecard approach” Omega Volume: 36, Issue: 5, October, 2008, pp. 895-912
  17. Paper-reading

    指定研讀資料

    Eilat, Harel; Golany, Boaz; Shtub, Avraham, “R&D project evaluation: An integrated DEA and balanced scorecard approach” Omega Volume: 36, Issue: 5, October, 2008, pp. 895-912
  18. 期末考