附件五：AACSB Syllabus Form
National Cheng-Kung University
Executive MBA program
Performance Evaluation and Cost Management (績效評估與成本管理)
Summer 2012 (101 學年度第 1 學期)
The Mission of the EMBA is: to offer students a platform for the lifetime study and educate
them to become professional leaders with international vision, innovation, and ability to
solve problems pragmatically
General Program Learning Goals (goals covered by this course are indicated):

1
Graduates should be able to communicate effectively verbally and in writing.
2
Graduates should solve strategic problems with a creative and innovative approach.
3
Graduates should demonstrate leadership skills demanded of a person in authority.
4
Graduates should possess a global economic and management perspective.
5
Graduates should possess the necessary skills and values demanded of a true professional.
Instructor: Chaur-Shiuh Young
Office Hours: Monday and Thursday 1:00 pm to 2:30 pm or by appointment
Email: actycs@mail.ncku.edu.tw
Tel: 06-2757575 ext.53445
Prerequisite: None.
Course Description:
The course acquaints students with the latest theory and practices in the area of
cost management and performance evaluation for industrial organizations.
Course Objectives:
This course examines cost management and performance evaluation for
decision making and control in profit-directed organizations. It introduces product
costing, budgetary control systems, and performance evaluation systems for
planning, coordinating, and monitoring the performance of a business.
Content Summary:
1.
2.
3.
4.
Traditional Product Costing
Activity-Based Costing
Traditional Performance Evaluation and Report (Budgeting and Variance Analysis)
Operational Activity-Based Management
1
附件五：AACSB Syllabus Form
5.
6.
7.
8.
9.
Strategic Activity-Based Management
Strategic Cost Management
Building Strategy-Focused Organizations with the Balanced Scorecard
Cost-Volume-Profit Analysis
Intellectual Capital Management
Textbook:
Garrison, R. H., E. W. Noreen and P. C. Brewer. 2010. Managerial Accounting (13/e).
McGraw-Hill/Irwin: New York, NY. (滄海書局代理)
Grading Policy:
Final Exam (80%)
Participation (20%)
Grading Policy for AACSB Multiple Assessment:
General
Learning
Goals
COMMU
Project
Report
%
Midterm
Presentation
%
Final
Examination
80%
Participation
20%
 Creativity and Innovation
50%
50%
 Problem Solving
50%
50%
Oral Commu./ Presentation
 Written Communication
CPSI
 Analytical Skills
LEAD
 Leadership & Ethic
 Social responsibility
GLOB
 Global Awareness
VSP
 Values, Skills & Profess.
 Information Technology
Management Skills
Teaching Methods: Traditional teaching/lecture notes and group discussion
2