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、作業基礎管理、價值鏈分析、智慧資本管理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 conference from the perspective of strategy, explore the relationship between management conference and high-level management and strategies of enterprises, and assist high-level management to define strategies to improve the value of enterprises. It mainly integrates the relevant systems of strategy management and management conference, and combines strategies Integrate related analysis tools such as management, balanced scorecards, operational basic management, value chain analysis, and smart capital management with management systems to make a comprehensive introduction to cultivate students' ability to think and implement 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。
九、講義
1. Li Yongshen, Fang Zhenchang, You Shuyong, in the 103rd year of the Republic of China, the Strategic Management Association's theoretical discussion and practice, Business Publishing House.
2. Horngern, Datar, Foster Rajan and Ittner. 2015, Cost Accounting- A Managerial Emphasis. 15th edition, Pearsion Education, Company.
3. Kaplan, R., and D. Norton, Zhu Dao Kailu, 1988, Balanced Scorecard - a strategic management tool in the information era, Face Publishing House.
2. Kaplan and R. Cooper, Xu Xiaohui, 89 years of the Republic of China, cost and effect, Face Press.
3. Kaplan, R., and D. Norton, in the 1990s of the Republic of China, ARC Far Engine Management Consults Company's Strategy Performance and Performance Department, a core strategy organization - effectively implementing corporate strategies with balanced scorecards, Face Publishing House.
4. Kaplan, R., and D. Norton, translated by Chen Zhengping, 1993, Strategic Map, Face Publishing House. .
5. Kaplan, R., and D. Norton, Gao Zimei and He Linlu, 1995, Strategic Proofreading, Face Publishing House.
6. Kaplan, R., and S. Anderson. 2007. Time-Driven Activity Based Costing. Harvard Business School Press.
7. Liu Fengren, in 1995, the management of the Republic of China seemed like a good movie, timely culture
8. HBR related articles.
9. Talk about
| 評分項目 Grading Method | 配分比例 Grading percentage | 說明 Description |
|---|---|---|
| 報告報告 report |
50 | |
| 上課參與上課參與 Participate in class |
30 | |
| 個案與作業個案與作業 Case and operation |
20 |
