6083 - 策略會計(二)
教育目標 Course Target
延續策略會計(一),策略會計(二)在整合會計信息、組織策略和業務目標,以支援決策制定、業務分析和策略規劃。這種方法超越了傳統會計僅關注財務報告和成本分析的層次,更加強調將會計信息納入策略規劃和執行的過程中,以實現價值創造與長期價值增加。
本課程的結構如下:
1.策略規劃與價值鏈分析: 這是策略會計的核心,它涉及確定組織的長期和短期業務目標,以及相關的策略方向。策略規劃與價值鏈分析提供了制定和實施策略會計方法的框架。
2.策略管理與落實: 策略制定後須落實與執行,平衡計分卡是一個策略管理的工具,可以將公司的策略目標轉換成個人的KPI。
3.成本管理和價值鏈分析: 策略會計關注成本的分析和管理,將成本與不同業務活動和價值鏈中的元素相關聯。這有助於識別價值創造的關鍵驅動因素,從而優化業務運營。
4.關鍵績效指標(KPI): KPI是用於衡量和評估組織在實現策略目標方面的績效的量化指標。這些指標可以是財務性的(例如利潤率、市場份額)或非財務性的(例如客戶滿意度、創新能力),它們有助於監控策略目標的達成情況。
5.業務分析和風險評估: 策略會計包括對業務運營的深入分析,以確定業務模式的強項和弱點。同時,也需要評估潛在風險和不確定性,以制定有效的風險管理策略。
6.策略預算制度:是一種將預算編制與組織的策略和目標相結合的方法。傳統的預算制度主要關注財務數據和成本控制,而策略預算制度更強調將預算與企業的策略方向相協調,以支援長期的增長和價值創造。
Continuing from strategic accounting (1), strategic accounting (2) integrates accounting information, organizational strategies and business goals to support decision-making, business analysis and strategic planning. This approach goes beyond the level of traditional accounting that only focuses on financial reporting and cost analysis, and places greater emphasis on incorporating accounting information into the process of strategic planning and execution to achieve value creation and long-term value increase.
The course is structured as follows:
1. Strategic planning and value chain analysis: This is the core of strategic accounting, which involves determining the long-term and short-term business goals of the organization, as well as related strategic directions. Strategic planning and value chain analysis provide a framework for developing and implementing a strategic accounting approach.
2. Strategy management and implementation: After the strategy is formulated, it must be implemented and executed. The balanced scorecard is a strategic management tool that can convert the company's strategic goals into personal KPIs.
3. Cost management and value chain analysis: Strategic accounting focuses on the analysis and management of costs, relating costs to different business activities and elements in the value chain. This helps identify key drivers of value creation to optimize business operations.
4. Key Performance Indicators (KPIs): KPIs are quantitative indicators used to measure and evaluate an organization's performance in achieving strategic goals. These indicators can be financial (e.g. profit margins, market share) or non-financial (e.g. customer satisfaction, innovation capabilities) and they help monitor the achievement of strategic objectives.
5. Business Analysis and Risk Assessment: Strategic accounting involves in-depth analysis of business operations to identify the strengths and weaknesses of the business model. At the same time, potential risks and uncertainties also need to be assessed to develop effective risk management strategies.
6. Strategic budgeting system: It is a method that combines budget preparation with the organization's strategies and goals. The traditional budget system mainly focuses on financial data and cost control, while the strategic budget system emphasizes coordinating the budget with the strategic direction of the enterprise to support long-term growth and value creation.
參考書目 Reference Books
1. 講師自製講義
2. 哈佛商業個案
1. Lecturer’s own handouts
2. Harvard Business Case
評分方式 Grading
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授課大綱 Course Plan
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課程資訊 Course Information
基本資料 Basic Information
- 課程代碼 Course Code: 6083
- 學分 Credit: 0-1
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上課時間 Course Time:Thursday/11,12,13[M370]
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授課教師 Teacher:曾俊堯/劉俊儒
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修課班級 Class:高階經管班1,2
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選課備註 Memo:18選9,上課時間:【週三19:00-22:00】4/10、4/17、4/24、5/01、5/08
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