A Study on the Design of Activity-Based Costing and Management Simulation Courses－How to Improve Learners’Management Capability

• Main Authors: Huang-Jyun Lin, 林皇圳
• Other Authors: Hann-Tarn Jeng
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/73394820282046338735

碩士 === 國立中央大學 === 會計學研究所 === 98 === In recent years, the information technology develops rapidly and popularly, and many scholars support the Digital Game-Based Learning concept, scholars generally believe that the process of playing the game for students will not only enhance motivation and interests in playing the game, but also enhance greatly the effectiveness for learning. The business simulation system has gradually become a teaching mainstream in major domestic and international department of Management. Most of the business simulation systems emphasize the "strategic planning" of training, but those usually ignore how the developed strategy executes actually. Moreover, product cost information provided by the traditional business simulation system is still under traditional cost system, failing to provide much accurate cost information for decision makers when facilitating decision makers to draft a strategy. The purpose of this study has two way to go: the first one is to design a ABC Management Simulation System which combines "Activity Based Costing" with "Executive"、"Project-Based Learning "、"Digital Game-Based Learning" and also with management simulated teaching course. For the second one, main discussion of this study is the learning effectiveness of students for the following three parts, cognitive (Activity Based Costing), skill-based (business simulation execution), and affective (team spirit and communication). This study brings up the designing concept of the overall business simulation system specifications. The code of the program is supported by a project team, which is from Department of Information Management, National Central University, leaded by professor His-Chen Lin, and is under experimented on related course leaded by professor Han-Tan Chen from department of management in National Central University. It takes six weeks to conduct the experiment, students who subscribe for the course all attend to this experiment and collect quantitative and qualitative research data during the experiment. Quantitative data is from questionnaires for which is used as a method to measure the effectiveness of learning; on the other hand, we get qualitative data by viewing the learning opinion for each student after-school to verify learning effectiveness. By the experimental data analysis, we found that the business simulation system and the combination of teaching courses for students in the relevant cognitive (Activity Based Costing), skill-based (business simulation execution), and affective (team spirit and communication) shows a significant positive effectiveness for learning.