National Taiwan University Cost Accounting

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National Taiwan University
College of Management
Department of Accounting

Accounting for Managerial Decisions
Spring 2014

Instructor: Liao, Chih-Hsien
Class Time: Wednesday 14:20-17:20
Office: Room 912, Building 2, College of Management
Phone: (02) 3366-1121
Email:
Office Hours: Monday 10:00-12:00, or by appointment
Teaching Assistant (TA):

COURSE DESCRIPTION
This course is designed to provide an overview of basic cost accounting systems and how cost information is applied in an organization’s internal management. Cost accounting systems provide valuable information for managerial planning and control. The first part of this course focuses on how to determine the precise costs an enterprise incurs to make products or deliver services. The second part of this course introduces how managerial accounting helps organizations to evaluate product/customer profitability, improve cost management and create more value. Managers rely on accurate cost information to make a variety of decisions, including product pricing, budgeting, sales mix, inventory management, and employee performance evaluation. The class focuses primarily on lectures, supplemented by case discussions designed to stimulate students’ critical thinking and analytical skills.

COURSE OBJECTIVES 1) Demonstrate an understanding of important characteristics and elements of various cost systems. 2) Develop the ability to use cost information to make business decisions and solve management issues.

COURSE MATERIALS
Textbook: Datar, S. and Rajan, M. 2014. Managerial Accounting, Pearson.
Supplemental readings/handouts may be provided as the course proceeds.

GRADE DETERMINATION Recitation sessions 10% percentile scale Mid-term exam 25% percentile scale Final exam 25% percentile scale Case study 15% letter scale Final project 25% letter scale

GRADING POLICIES…...

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