《管理会计》(双语)教学大纲
课程名称：《管理会计》什么是有价证券(双语)
课程编码：B0421004
适用专业及层次：会计学专业本科层次
课程总学时：48学时
课程总学分：3学分
理论学时：48学时
yd什么意思>巴舍尔实践学时：0学时
先修课程：会计学原理、成本会计等
一、课程的性质、目的与任务
管理会计是会计、财管专业的专业基础课。通过本课程的教学，使学生了解现代管理会计学在会计学科体系中的地位和作用，掌握管理会计的基本内容和基本理论，学会如何在社会主义市场经济条件下和现代企业制度环境中，进一步加工和运用企业内部财务信息，预测经济前景、参与经营决策、规划经营方针、控制经营过程和考评责任业绩的基本程序、操作技能和基本方法。
二、教学内容、教学要求及教学重难点
美国外教CHAPTER 1 The Role, History, and Direction of Management Accounting
【教学内容】
Chapter 1 provides an overview of management accounting. This chapter also is an
opportunity to discuss ethical behavior.
【教学要求】
1. Learning the role of management accountants in an organization, and could provide
a brief historical description of management accounting;
2. Mastering the differences between management accounting and financial accounting;
3. Understanding the current focus of management accounting，and the importance of ethical behavior for managers and management accountants
【教学重难点】
1. Mastering the differences between management accounting and financial accounting;
2. 情景教学法Understanding the current focus of management accounting.
CHAPTER 2 Basic Management Accounting Concepts
祖国妈妈我爱你【教学内容】
This chapter introduces basic terminology that is ud throughout the text. Accounting is sometimes called the language of business. Learning the accounting terminology in Chapter 2 is similar to learning a foreign language. Understanding the accounting terminology in Chapter 2 is crucial to students understanding topics covered later.
【教学要求】
1. Learning tangible and intangible products and explain why there are different product cost definitions;
2. Mastering could prepare income statements for manufacturing and rvice organizations;
3. Understanding the cost assignment process, and the differences between functional-bad and
activity-bad management accounting systems.
【教学重难点】
1. Mastering could prepare income statements for manufacturing and rvice organizations;
2. Learning tangible and intangible products and explain why there are different product cost definitions;
CHAPTER 3 Activity Cost Behavior
【教学内容】
This chapter expands the discussion of cost behavior in Chapter 2; more specifically, it focus on activity cost behavior. In addition, the resource usage model is prented. This chapter is an important foundation for the activity-bad costing system discusd in the next chapter. In addition, veral methods to estimate and evaluate the cost equation are discusd.
【教学要求】
textbox1. Learning cost behavior for fixed, variable, and mixed costs , and the role of multiple regression in asssing cost behavior ;
2. Mastering how to parate mixed costs into their fixed and variable components using the high-low method, the scatter plot method, and the method of least squares ;
3. Understanding the role of the resource usage model in understanding cost behavior, and the u of managerial judgment in determining cost behavior.
【教学重难点】
1. Mastering how to parate mixed costs into their fixed and variable components using the high-low method, the scatter plot method, and the method of least squares ;
2. Understanding the role of the resource usage model in understanding cost behavior, and the u of managerial judgment in determining cost behavior.
CHAPTER 4 Activity-Bad Costing
【教学内容】
Technological changes in manufacturing have made the traditional costing method obsolete in many
firms. Unit-bad cost systems often are no longer adequate in measuring product costs becau
overhead costs have incread while direct labor costs have decread. This chapter introduces an
approach that can improve product costing in many firms.
【教学要求】
1. Learning the importance of unit costs, a detailed description of how activities can be grouped into
homogeneous ts to reduce the number of activity rates
华东康桥国际学校2. Mastering how an activity-bad costing system works, activity-bad customer and supplier costing;
3. Understanding functional-bad costing approaches, and why functional-bad costing
approaches may produce distorted costs.
【教学重难点】
1. Mastering how an activity-bad costing system works, activity-bad customer and supplier costing;
2. Understanding functional-bad costing approaches, and why functional-bad costing
approaches may produce distorted costs.
新年英语祝福语CHAPTER 5 Job-Order Costing
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