On this semester, we continue our lectures on intermediate Macroeconomics based on the textbook “Macroeconomics” by S. D. Williamson (6th Edition). We continue with the theory of Economic Growth and we discuss the issue of income disparities between countries, daveloping a model of human capital accumulation (Endogenous Growth theory). We then move on to a two-period model of the economy and discuss the consumption-saving decision of economic agents while also including credit markets and adding economic imperfections like asymmetric information. We conclude with a real intertemporal (dynamic) model for investment which basically adds up everything we have learnt so far about consumers and firms’ maximization behavior and allows us to study the effect of shocks (in total factor productivity, govt spending etc.) on GDP, investment, consumption and the real interest rate. If time permits, we will discuss money and monetary policy in our modeling framework as well as Business cycle theory (chapters 12, 13). The students need to have reviewed what we studied in the last semester, especially chapter 4 and 5. Familiarity with basic mathematical economics, like calculus and maximization problems is welcome.
科目名稱 Course Title： (中文)管理會計專題研討 (英文)SEMINAR IN MANAGERIAL ACCOUNTING
開課學期 Semester：110學年度第2學期 開課班級 Class：會碩專一
授課教師 Instructor：詹乾隆 JAN, CHYAN-LONG
科目代碼 Course Code：WAC67301
單全學期 Semester/Year：單
分組組別 Section：
人數限制 Class Size：30
必選修別 Required/Elective：必
學分數 Credit(s)：2
星期節次 Day/Session： 四AB
前次異動時間 Time Last Edited：111年01月06日13時45分
教學目標
This course will deal with effective managerial decision making and financial planning through accounting system. It will be an in-depth study of the various types of cost management systems, variable and profit analysis, fixed and flexible budgeting, capital budgeting, and planning and control issues. Students will be exposed to the tenets of performance evaluation. In addition, they will learn about the control of operations, capital budgeting, and effective management of assets. This course is the foundation course for all future advanced managerial accounting studies.
