本課程主要教學目的，在於引導學生進入管理會計的殿堂，幫助學生從策略的觀點來看管理會計。課程內容，主要整合策略管理與管理會計相關制度，將策略管理、平衡計分卡制度、預算制度、作業基礎成本制度及成本管理相關技術等觀念加以融合，作一整體性介紹，培養學生宏觀思維與執行策略的能力。

The main teaching purpose of this course is to guide students into the realm of management accounting and help students view management accounting from a strategic perspective. The content of the course mainly integrates strategic management and management accounting-related systems, and integrates concepts such as strategic management, balanced scorecard system, budget system, activity-based cost system and cost management-related technologies to provide an overall introduction and cultivate students' macro-thinking and strategy execution abilities.

本課程主要教學目的，在於引導學生進入管理會計的殿堂，幫助學生從策略的觀點來看管理會計。課程內容，主要整合策略管理與管理會計相關制度，將策略管理、平衡計分卡制度、預算制度、作業基礎成本制度及成本管理相關技術等觀念加以融合，作一整體性介紹，培養學生宏觀思維與執行策略的能力。

The main teaching purpose of this course is to guide students into the realm of management accounting and help students view management accounting from a strategic perspective. The content of the course mainly integrates strategic management and management accounting-related systems, and integrates concepts such as strategic management, balanced scorecard system, budget system, activity-based cost system and cost management-related technologies to provide an overall introduction and cultivate students' macro-thinking and strategy execution abilities.

主要書籍：
一、Kaplan, R., and D. Norton著，朱道凱譯，民國88年，平衡計分卡-資訊時代的策略管理工具，臉譜出版社。
二、Kaplan and R. Cooper著，徐曉慧譯，民國89年，成本與效應，臉譜出版社。
三、Kaplan, R., and D. Norton著，民國90年，ARC遠擎管理顧問公司策略績效事業部，策略核心組織－以平衡計分卡有效執行企業策略，臉譜出版社。
四、Kaplan, R., and D. Norton著，陳正平譯，民國93年，策略地圖，臉譜出版社。.
五、Kaplan, R., and D. Norton著，高子梅、何霖譯，民國95年，策略校準，臉譜出版社。
六、Kaplan, R., and S. Anderson. 2007. Time-Driven Activity Based Costing. Harvard Business School Press.
七、Kaplan, R. and A. Atkinsion. 1998. Advanced Management Accounting. Pearson Education Inc.
八、HBR相關文章。
九、 Hilton, R. 2008. Managerial Accounting 7th edition. 雙葉書廊。

Main books:
1. Written by Kaplan, R., and D. Norton, translated by Zhu Daokai, 1988, The Balanced Scorecard - A Strategic Management Tool in the Information Age, Facebook Publishing House.
2. Kaplan and R. Cooper, translated by Xu Xiaohui, 1989, Cost and Effect, Facebook Press.
3. Kaplan, R., and D. Norton, 1990s, Strategic Performance Division of ARC Yuanqing Management Consulting Company, Strategic Core Organization - Effective Implementation of Corporate Strategy with the Balanced Scorecard, Facebook Publishing House.
4. Kaplan, R., and D. Norton, translated by Chen Zhengping, 1993, Strategic Map, Facebook Press. .
5. Written by Kaplan, R., and D. Norton, translated by Gao Zimei and He Lin, 1995, Strategic Calibration, Facebook Press.
6. Kaplan, R., and S. Anderson. 2007. Time-Driven Activity Based Costing. Harvard Business School Press.
7. Kaplan, R. and A. Atkinsion. 1998. Advanced Management Accounting. Pearson Education Inc.
8. HBR related articles.
9. Hilton, R. 2008. Managerial Accounting 7th edition. Shuangye Book Gallery.