本課程主要教學目的為從策略的觀點來看管理會計，探討管理會計與企業高階管理與策略的關係，協助高階管理擬定策略以提高企業經營價值，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、作業價值管理、預算制度、責任會計與移轉價格等相關分析工具與管理制度加以融合，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 look at management accounting from a strategic perspective, explore the relationship between management accounting and high-level corporate management and strategy, and assist high-level management in formulating strategies to improve corporate operating value. It mainly integrates strategic management and management accounting-related systems, and integrates strategic management, balanced scorecard, work value management, budget system, responsibility accounting and transfer price and other related analytical tools and management systems to provide a comprehensive introduction and cultivate students' macro-thinking and strategy execution abilities.

一、李永燊, 方振昌, 游紹永，民國103年，策略管理會計理論與實務，商務出版社。
二、Horngern, Datar, Foster Rajan and Ittner. 2015, Cost Accounting- A Managerial Emphasis. 15th edition, Pearsion Education, Company.
三、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、劉順仁，民國95年，管理好像一部好電影，時報文化
八、HBR相關文章。

1. Li Yongshen, Fang Zhenchang, You Shaoyong, 103 years of the Republic of China, Strategic Management Accounting Theory and Practice, Business Press.
2. Horngern, Datar, Foster Rajan and Ittner. 2015, Cost Accounting- A Managerial Emphasis. 15th edition, Pearsion Education, Company.
3. 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. Liu Shunren, 1995, management is like a good movie, Times Culture
8. HBR related articles.