管理會(huì)計(jì)課程大綱

1、管理會(huì)計(jì)（雙語）1102301135教學(xué)大綱management accounting 適用專業(yè)： 會(huì)計(jì)學(xué) 課程編號(hào)：1102301135 前修課程：大學(xué)英語、中級(jí)財(cái)務(wù)會(huì)計(jì)、成本會(huì)計(jì) 學(xué)分：2.5 總學(xué)時(shí)：40一、課程性質(zhì)、目的與要求課程性質(zhì)：專業(yè)課程，必修課程。課程目的：管理會(huì)計(jì)是會(huì)計(jì)學(xué)領(lǐng)域的重要分支，本課程為的是使學(xué)生掌握國外管理會(huì)計(jì)理論的精髓，重點(diǎn)學(xué)習(xí)吸收國際新經(jīng)濟(jì)環(huán)境下的企業(yè)的預(yù)測(cè)分析、經(jīng)營決策、投資決策、全面預(yù)算、成本控制、責(zé)任會(huì)計(jì)等內(nèi)容，從而使學(xué)生系統(tǒng)地了解管理會(huì)計(jì)的框架。本課程在講授管理會(huì)計(jì)的概念、理論和方法的同時(shí)，結(jié)合利用國外案例進(jìn)行闡釋，從而強(qiáng)化學(xué)生的實(shí)踐能力。教學(xué)要求：通過

2、學(xué)習(xí), 可幫助學(xué)生掌握更多的管理會(huì)計(jì)英語詞匯，從而提高英語閱讀水平。使學(xué)生初步掌握通過閱讀英文相關(guān)材料了解國外企業(yè)管理會(huì)計(jì)的基本狀況，樹立國際觀念和參與國際市場(chǎng)競(jìng)爭(zhēng)意識(shí)，并能夠運(yùn)用管理會(huì)計(jì)的基本原理、方法和策略分析解決實(shí)際問題。 二、教學(xué)內(nèi)容 理論總學(xué)時(shí)：40學(xué)時(shí)lecture 1：setting the context; role of management accountant; management accounting information; cost concepts and classifications. 4學(xué)時(shí)基本要求：overview of management accou

3、nting；cost definitions and classifications；various definitions of “cost”； fixed, variable and mixed costs (classified according to behavior)；total costs and costs per unit；a closer look at manufacturing costs重點(diǎn)：financial and management accounting compared難點(diǎn)：cost drivers；additional note about materia

4、l (both dm and im)lecture 2： budgetary planning and control. cost-volume-profit analysis. 4學(xué)時(shí)基本要求：budgetary planning, control and reporting；cost-volume-profit analysis；separating mixed costs into fixed and variable costs high-low method重點(diǎn)：contribution margin approach to decision-making難點(diǎn)：the flexibl

5、e budget formula；extensions of cvp analysislecture 3： accounting for actual and normal absorption job costing 4學(xué)時(shí)基本要求：accounting entries for actual and normal absorption job costing；job costing systems；accounts used to record production；accounting entries for lecture example；end of period adjustment

6、 for overhead；normal absorption costing重點(diǎn)：job costing systems難點(diǎn)：overhead charged to production (to jobs/products)lecture 4： accounting for actual and normal absorption job costing (cont.) 4學(xué)時(shí)基本要求：additional payroll issues；more on overhead；activity based costing重點(diǎn)：volume-related cost drivers難點(diǎn)：why an

7、d how has abc developed?lecture 5： flexible budgeting, variances and management control. standard costing, direct materials and direct labor 4學(xué)時(shí)基本要求：preliminary analysis of variances；standard costing overview；standard costing direct materials and direct labor；responsibility/possible reasons for vari

8、ances重點(diǎn)：variance report難點(diǎn)："standard" and "budget" - are they the same?lecture 6：flexible budgeting, variances and management control. standard costing, overhead. 4學(xué)時(shí)基本要求：standard costing overheads；disposition of variances重點(diǎn)：overhead variances；calculate overhead variances table fo

9、rmat難點(diǎn)：overhead normal and standard costing comparedlecture 7：variable costing as an alternative to absorption costing. 4學(xué)時(shí)基本要求：introduction to variable costing；the difference between ac and vc fixed overhead；why learn variable costing；advantages of each system；reconciling profit differences ac/vc重點(diǎn)

10、：manipulating profit under ac build-up of inventories難點(diǎn)：work lecture example；analysis of profitlecture 8：introduction to process costing. 4學(xué)時(shí)基本要求：process costing systems；manufacturing costs in process costing systems；cost of production report lecture example；journal entries；fifo cost of production r

11、eport重點(diǎn)：calculation of equivalent units (eu)難點(diǎn)：additional example workedlecture 9： cost allocation issues 4學(xué)時(shí)基本要求：service department cost allocation；cost allocation - joint processes重點(diǎn)：three methods of service department allocation；methods of joint costs allocation難點(diǎn)：step down method；estimated net r

12、ealizable valuelecture 10：decision-making 4學(xué)時(shí)基本要求：introduction to decision-making；various decision-making situations重點(diǎn)：approaches to quantitative decision-making；indifference point a more general decision-rule難點(diǎn)：sell at split-off or process further三、實(shí)踐環(huán)節(jié)或相關(guān)課程 實(shí)踐總學(xué)時(shí)：0學(xué)時(shí)四、課時(shí)分配序號(hào)章節(jié)內(nèi) 容理論環(huán)節(jié)時(shí)數(shù)實(shí)驗(yàn)時(shí)數(shù)其他環(huán)節(jié)1ch.

13、1,2,10lecture 1：setting the context; role of management accountant; management accounting information; cost concepts and classifications. 42ch.3,6,10 lecture 2 ： budgetary planning and control.cost-volume-profit analysis.43ch.4lecture 3:accounting for actual and normal absorption job costing44ch.4,5

14、,9,10lecture 4 : accounting for actual and normal absorption job costing (cont.)45ch.7lecture 5 :flexible budgeting, variances and management control. standard costing, direct materials and direct labour46ch.8lecture 6:flexible budgeting, variances and management control. standard costing, overhead.

15、47ch. 9lecture 7: variable costing as an alternative to absorption costing.48ch. 17lecture 8:introduction to process costing. 49ch. 15, 16lecture 9:cost allocation issues: service department allocation; joint cost allocation.410ch. 11, 12lecture 10:decision-making4合 計(jì)40總學(xué)分2.5總學(xué)時(shí)40五、建議教材與教學(xué)參考書序 號(hào)書 名編 者出版社版 本1cost accounting: a managerial emphasis, 13th editioncharles t. horngren et al.中國人民大學(xué)出版社20102管理會(huì)計(jì)高檁科學(xué)出版社20053管理會(huì)計(jì)吳大軍東北財(cái)經(jīng)大學(xué)出版社2004六、教學(xué)形式與考核方式1、教學(xué)形式：采取傳統(tǒng)授課方式和多媒體教學(xué)方式相結(jié)合；理論講授與教學(xué)案例相結(jié)合的形式。2、考核方式：平時(shí)成績與期末考試成績相結(jié)合。平時(shí)成績占40%，期