作業基礎成本與經營模擬教學課程之設計－如何有效提升學員經營管理能力 ; A Study on the Design of Activity-Based Costing and Management Simulation Courses－How to Improve Learners’Management Capability

NCUIR > School of Management at National Central University > Research institute of accounting > Electronic Thesis & Dissertation > Item 987654321/44211

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/44211

Title:	作業基礎成本與經營模擬教學課程之設計－如何有效提升學員經營管理能力;A Study on the Design of Activity-Based Costing and Management Simulation Courses－How to Improve Learners’Management Capability
Authors:	林皇圳;Huang-Jyun Lin
Contributors:	會計學研究所
Keywords:	ABC經營模擬系統;執行力;作業基礎成本制;專題式學習;數位遊戲式學習;Digital Game-Based learning;Project-Based Learning;Activity-Based Costing;Execution;ABC Management Simulation System
Date:	2010-06-16
Issue Date:	2010-12-08 14:54:04 (UTC+8)
Publisher:	國立中央大學
Abstract:	近年來由於資訊科技的迅速發展與普及化，且許多學者支持數位遊戲式學習（Digital Game-Based Learning）的概念，學者們普遍認為，當學員在玩遊戲的過程中，能增強學習動機及學習興趣投入於遊戲學習內容中，也大大提升學員之學習成效。因此經營模擬系統已逐漸成為國內外各大管理學院相關教學課程之主流。但市面上的經營模擬系統大多著重在「策略規劃」之訓練，卻漠視已擬訂之策略該如何確實執行。不僅如此，傳統經營模擬系統所提供的產品成本資訊仍停留在以傳統成本制的分攤下的數字，未能提供決策者更精確的成本資訊，以利於決策者策略擬訂。本研究的目的有二：第一，設計一套經營模擬教學課程，結合「作業基礎成本制理論」、「執行力理論」、「專題式學習理論」與「數位遊戲式學習理論」的ABC經營模擬系統，第二，主要探討學員們在知識(作業基礎成本制)、技能(經營模擬執行)、以及情感(團隊合作精神及溝通)三方面之學習成效。本研究提出整體企業經營模擬系統規格之設計構思，而系統程式撰寫的部分，則由國立中央大學資訊管理系林熙禎教授所指導之專題小組負責，並在國立中央大學管理學院鄭漢鐔教授所開的管理相關課程中進行實驗測試。課程實驗時間共為期六週，實驗之對象為修習課程之全體學員，並於實驗過程中收集量化及質化的研究資料。其中量化資料為利用問卷資料作為學習成效之分析依據；質化資料則藉由檢視學員們之課後學習心得來分析以驗證系統之學習成效。研究結果發現，本經營模擬系統與教學課程之結合，對於學員們在相關的知識(作業基礎成本制)、技能(經營模擬執行)、及情感(團隊合作精神及溝通)三方面均有顯著且正面的學習成效。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.
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