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 the management accounting from the perspective of strategies, explore the relationship between management accounting and high -level management and strategy of enterprises, and assist high -level management to formulate strategies to increase corporate operating value. Relevant analysis tools such as management, balanced score card, operating value management, budget system, responsibility accounting and transfer price are integrated, and the management system is integrated to introduce the ability of students' macro thinking and implementation strategies.
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。
First, Li Yongzheng, Fang Zhenchang, You Shao Yong, 103 years of the Republic of China, the theory and practice of strategic management accounting, business publishing house.
Second, Horngen, DAR, FOSTER RAJAN and Ittner. 2015, COSTACOUNTING-A Manager Emphasis. 15th Edition, Pearsion Education, Company.
Third, Kaplan, R., and D. Norton, Zhu Daocai translated, 88 years of the Republic of China, a balanced scoring card-information era strategy management tool, Facebook Publishing House.
2. Kaplan and R. Cooper, translated by Xu Xiaohui, 89 years of the Republic of China, cost and effect, Facebook Press.
3. Kaplan, R., and D. Norton. In the 1990s of the Republic of China, the ARC Yuanqing Management Consulting Company Strategic Performance Division, the core organization of the strategy -effectively implementing corporate strategies with a balanced score card, Facebook Press.
Fourth, Kaplan, R., and D. Norton, translated by Chen Zhengping, 93 years of the Republic of China, strategic map, Facebook Press. .
5. Kaplan, R., and D. Norton, translated by Gao Zimei and He Lin, 95 years of the Republic of China, strategic calibration, Facebook Publishing House.
6. Kaplan, R., and S. Anderson. 2007. Time-Driven Activity Based Costing. Harvard Business School Press.
7. Liu Shunren, in the Republic of China in 1995, management seems to be a good movie, Times Culture
8. HBR related articles.
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 報告報告 report |
40 | |
| 上課參與上課參與 Participate in class |
30 | |
| 個案與作業個案與作業 Cases and homework |
30 |
