Department of Accounting, NCCU
Professor Robert K. Su
NATIONAL CHENGCHI UNIVERSITY
COLLEGE OF COMMERCE
GRADUATE PROGRAM
MANAGEMENT ACCOUNTING
SECTIONS 359934-001 & 361937-001
FALL 2003
A. Instructor:
Professor Robert K. Su
Office:
Room 1109, 11th Fl., College of Commerce Bldg.
E-mail:
Phone/Fax:
robert@nccu.edu.tw
Office: 2938-7345 (Phone), 2938-7113 (Fax)
Home: 2936-2804 (Phone), 2937-5428 (Fax)
Tuesday:
19:00 - 21:50
Monday:
10:00 - 12:00
Wednesday: 10:00 - 12:00
And by appointment
Class Hours:
Office Hours:
B. Books
1. Atkinson, A., R. Banker, R. Kaplan, and S. M. Young, Management Accounting,
3rd Ed., Prentice-Hall, 2001. (Textbook)
2. Blocher, E. J., K. H. Chen, and T. W. Lin, Cost Management: A Strategic Emphasis,
2nd Ed., New York, NY, USA: The McGraw-Hill/Irwin Companies, Inc., 2002.
3. Cooper, C. and R. Kaplan, The Design of Cost Management Systems: Text and Cases,
2nd Ed., Upper Saddle River, New Jersey, USA: Prentice-Hall, Inc., 1999.
4. Garrison, R. and E. Noreen, Managerial Accounting, 9th Ed., Chicago, IL, USA: The
McGraw-Hill Companies, Inc., 2003.
5. Hilton, R. W. Management Accounting, 5th Ed., Chicago, IL, USA: The McGraw-Hill
Companies, Inc., 2002.
6. Kaplan, R. and A. Atkinson, Advanced Management Accounting, 3rd Ed., Englewood
Cliffs, New Jersey, USA: Prentice-Hall, Inc., 1998. (Cases and reference book)
7. Mackey, J. T. and M. T. Thomas, Management Accounting: A Road to Discovery,
Cincinnati, Ohio, USA: South-Western College Publishing, 2000.
8. Young, S. M., Readings in Management Accounting, 3rd Ed., Englewood Cliffs, New
Jersey, USA: Prentice-Hall, Inc., 2001.
16/03/06
106748620: 1
Department of Accounting, NCCU
Professor Robert K. Su
9. 王怡心，管理會計，最新版，三民書局。
10. 加登豐，成本企畫：有效的成本管理方法，邱憶伶編，初版，三思堂文化事業有
限公司，民 84。
11. 朱道凱譯，平衡計分卡，Kaplan and Norton 原著, The Balanced Scorecard,臉譜文化
事業股份有限公司，民 89。(Reference book)
12. 汪泱若與張錫惠，成本會計，最新版，自刊。
C. Course Objectives
This management accounting course is specially designed for graduate students and those
with executive experiences to aid them in comprehending the current managerial and cost
accounting principles and techniques with practical applications. Also, this course should
build up the foundations needed for later business-related courses. After successfully
completing this course, the student should be able to apply the concepts and techniques to
their daily business in the real world as well as to other accounting and business courses.
D. Grading Policy
1. Grade Distribution
Final Test (Comprehensive, Take-Home) --------- 55%
Case Presentations and Reports --------------------- 35%
Homework and Evaluation -------------------------- 10%
Total
100%
2. Grade Correction
You are encouraged to discuss any grading errors with the instructor so that you can
receive all of the points that you have earned. However, grading errors for a test or
assignment will be corrected only if requested within one week from the date the test or
assignment is returned to you.
16/03/06
106748620: 2
Department of Accounting, NCCU
Professor Robert K. Su
E. Important Notes and Policies
1. Tests must be taken as scheduled. No makeup test will be given. Missed tests will count
as zero unless absence is authorized in advance by this instructor. Please feel free to call
me at 2938-7345 (office) or 2936-2804 (home), email me at robert@nccu.edu.tw, or
come see me in my office, to discuss your needs.
2. Presentations must be made as scheduled. Rescheduling is not welcome. Missed
presentations will also count as zero unless absence is authorized in advance by this
instructor.
3. Bring a hand calculator for each meeting.
4. You are expected to be an active learner and therefore to read the assigned materials
before the class meets.
5. Class participation will be expected of all students.
6. The assignments and the class schedule may be modified, if necessary, at this instructor's
discretion.
7. To show your respect for your own rights and your classmates’ right to education,
please silence all telecommunication devices when the class is in session.
16/03/06
106748620: 3
Department of Accounting, NCCU
Professor Robert K. Su
CLASS SCHEDULE
Week
Date
1
09/16
2
3
4
09/23
90/30
10/07
1
2
3
5
6
7
10/14
10/21
10/28
4
5
6
8
9
10
11/04
11/11
11/18
7
8
9
11
11/25
10
12
13
14
15
16
17
18
12/02
12/09
12/16
12/23
12/30
01/06
01/13
11
12
16/03/06
Chapter
Subjects
Introduction to the course and class
Modern management and accounting
Management accounting: Information that creates value
The organization as a system of activities
Cost management concepts and cost behavior
Traditional cost management systems
Activity-based cost management systems
Management accounting information for activity and process
decisions
Cost information for pricing and product planning
Capital budgeting
Management accounting and control systems for strategic
purposes: Assessing performance over the entire value chain
Motivating behavior in management accounting and control
systems
Using budgets to achieve organizational objectives
Responsibility centers and financial control
The Balanced Scorecard
Case Presentations #1: C1 ~ C2
Case Presentations #2: C3 ~ C4
Case Presentations #3: C5 ~ C6
Final Test
106748620: 4
Department of Accounting, NCCU
Professor Robert K. Su
CASE STUDY AND PRESENTATION
I. Rules
A.Presenting groups
1. The class is to be equally divided into six groups based on each participant’s preferences
after the add/drop period.
2. Each group is required to present on one case, but all groups are expected to study each
case before the case presentation.
3. The six cases will be randomly assigned to the six groups.
4. Each case presentation is to be made by one independent group and discussion is
expected of the entire class.
B. Methods and Coverage
1. Each presentation is to be delivered orally and in writing.
2. Each oral case presentation should cover the following items within the specified time
slots in a total of 100 minutes. A real world comparison is encouraged. Please note that
overrunning the presentation time will lead to loss of credit.
a. 10 minutes: General description of the case company.
b. 10 minutes: Overview of the operating environment, i.e., the general economy and the
industry conditions.
c. 20 minutes: Problems faced.
d. 35 minutes: Plan and actions taken or to be taken to tackle the problems.
e. 10 minutes: Possible impacts and future directions.
f. 15 minutes: Floor questions and answers.
3. The analysis and report should be done digitally; the use of auxiliary facility in the oral
presentation is welcome.
4. Each presenting group should distribute a 2-page handout to the classmates before the
presentation.
5. Rehearsals are highly recommended and discussions with the teacher, of course, are
greatly welcome.
16/03/06
106748620: 5
Department of Accounting, NCCU
Professor Robert K. Su
C. Evaluation
1. Oral presentation
a. preparation
(30%)
b. skill
(25%)
c. content
(30%)
d. response
(15%)
2. Written report, due at the oral presentation
a. skill
(30%)
b. content
(70%)
3. A group score will be assigned to each presenting group.
4. Member score: If every member of the group agrees, each member of the group will
receive the same score. In case of a dispute among the members, a
self-and-peer-evaluation will be conducted to determine the relative contribution of each
member to the presentation. Each member will then receive a score computed based on
her (his) contribution.
II. Cases (From http://harvardbusinessonline.hbsp.harvard.edu)
1. Customer Profitability and Customer Relationship Management at RBC Financial
Group (Abridged)
(Product#: 9-102-072, Pub. Date: March 19, 2002)
2. Metalcraft Supplier Scorecard
(Product#: 9-102-047, Pub. Date: March 24, 2002)
3. Anagene, Inc.
(Product#: 9-102-030, Pub. Date: October 01, 2001)
4. Microsoft Latin America
(Product#: 9-100-040, Pub. Date: February 24, 2000)
5. Vyaderm Pharmaceuticals
(Product#: 9-101-019, Pub. Date: October 04, 2000)
6. Verizon Communications, Inc.: Implementing a Human Resources Balanced
Scorecard
(Product#: 9-101-102, Pub. Date: June 21, 2001)
16/03/06
106748620: 6
Department of Accounting, NCCU
Date:
Members:
ID No.
Professor Robert K. Su
Case:
Group:
Equal Contribution: ( )yes ( )no
Name
1.
2.
3.
4.
5.
6.
7.
8.
9.
10
11.
12.
Part 1: Oral
%
Score
1. Preparation (30%)
2. Skill
(25%)
3. Content
(30%)
4. Response
(15%)
Total
(100%)
Part 2: Written
1. Skill
(30%)
2. Content
Total
(70%)
(100%)
16/03/06
106748620: 7