成本与管理会计教案

成本与管理会计教案 暨南大学全日制本科课程教案xxxx学年第1学期课程名称成本管理会计课程性质必修课学时54学分3适用专业（方向）会计学（CGA）学生类别及人数内、外招生71人开课单位管理学院会计系会计教研室授课教师沈洪涛职称副教授暨南大学教务处制二00七年八月暨南大学全日制本科课程教案填写说明 一、用宋体、5号字填写，每项页面大小可按照规定格式自行添减。 二、一次课为一份教案（不包括封面）。 三、“课程性质”填必修课、专业选修课或公共选修课；“学生类别”填内招生，外招生或内、外招生；公共选修课的“适用专业（方向）”填写“全校各专业”。 四、“开课单位”填学院、学系和教研室（无教研室只填学院和学系）。 五、授课类型指理论课、讨论课、实验、社会实践、实习或见习课、其他等。 六、“教学内容”应具体，而不应只填写教材章节名称或讲授主题的题目。 成本管理会计(Management Aounting1)课程教案授课题目（教学章节或主题）Ch1Managerial Aountingand BusinessEnvironment授课类型理论课授课时间xx年9月7日第1周星期五第7-9节教学内容（包括基本内容、重点、难点三部分）基本内容1.Identify themajor differencesand similaritiesbetween financialand managerial aounting.2.Understand therole ofmanagement aountantsin anorganization.3.Understand thebasic conceptsunderlying just-in-time(JIT),total qualitymanagement(TQM),process re-engineering,and thetheory ofconstraints(TOC).4.Discuss theimpact ofinternational petitionon businessesand onmanagerialaounting.5.Explain theimportance ofupholding ethicalstandards.重点1.Identify themajor differencesand similaritiesbetween financialand managerialaounting.难点3.Understand thebasic conceptsunderlying just-in-time(JIT),total qualitymanagement(TQM),process re-engineering,and thetheory ofconstraints(TOC).教学手段与方法1.Taught courses:in each3hour session,2hours are used forexplaining theknowledge pointsin textbook and1hour isused fordoing/discussing exercisesof eachchapter;2.Exercises andDiscussions onClass(6hours):one3hour sessionin mid-term and the other3hour sessionat the end of the term;3.After-class Assignmentsfor eachchapter;4.Inter exploringfor latestdevelopment of aounting inChina andaround theworld afterclass.思考题、讨论题或作业E1-1The Rolesof Managersand ManagementAountants E1-2The BusinessEnvironment P1-8Ethics inBusiness参考资料（包括辅助教材、参考书、文献等）?Lesson Notes:Management Aounting1,9th Edition,by G.Richard Chesley,CGA-Canada,xx.?Ethics ReadingsHandbookERH,Second Edition,Vancouver,B.C.,CGA-Canada,1999.成本管理会计(Management Aounting1)课程教案授课题目（教学章节或主题）Ch2Cost Terms,Concepts,and Classifications授课类型理论课授课时间xx年9月14日第2周星期五第7-9节教学内容（包括基本内容、重点、难点三部分）基本内容1.Identify and give examples of eachof thethree basiost elementsinvolved in the manufactureof aproduct.2.Distinguish betweenproduct andperiod costsandgive examplesof each.3.Prepare aschedule of cost of goods manufacturedin goodform.4.Explain the difference in the behaviourof fixed and variable costs.5.Define directand indirectcosts.6.Define andgive examplesofcostclassifications usedin makingdecisions:differential costs,opportunity costs,and sunkcosts.7.Explain theimportance ofstrategic planning.重点1.Identify andgiveexamplesof eachof thethree basiost elementsinvolved in the manufactureofaproduct.4.Explain the difference in the behaviourof fixedand variablecosts.5.Define directand indirectcosts.难点3.Prepare aschedule ofcost ofgoods manufacturedin goodform.教学手段与方法1.Taught courses:in each3hour session,2hours are used forexplaining theknowledge pointsin textbook and1hour isused fordoing/discussing exercisesof eachchapter;2.Exercises andDiscussions onClass(6hours):one3hour sessionin mid-term and the other3hour sessionat theend of the term;3.After-class Assignmentsfor eachchapter;4.Inter exploringfor latestdevelopment ofaounting inChina andaround theworld afterclass.思考题、讨论题或作业P2-14Classification ofVarious CostsP2-16Cost ClassificationsP2-25Schedule ofCost ofGoods Manufactured参考资料（包括辅助教材、参考书、文献等）?Lesson Notes:Management Aounting1,9th Edition,by G.Richard Chesley,CGA-Canada,xx.?Ethics ReadingsHandbookERH,Second Edition,Vancouver,B.C.,CGA-Canada,1999.成本管理会计(Management Aounting1)课程教案授课题目（教学章节或主题）Ch3Systems Design:Job-Order Costing授课类型理论课授课时间xx年9月21日第3周星期五第7-9节教学内容（包括基本内容、重点、难点三部分）基本内容1.Distinguish betweenprocess costingand job-order costingand identifypanies thatwould useeach costingmethod.2.Identify thedocuments usedin ajob-order costingsystem.3.Compute predeterminedoverhead ratesand explainwhy estimatedoverhead costs(rather thanactual overhead costs)areusedinthecosting process.4.Record the journal entriesthat reflectthe flow of costsin ajob-order costingsystem.5.Apply overhead cost toWork InProcess using a predeterminedoverhead rate.6.Prepare theschedules ofcost ofgoods manufacturedand cost ofgoodssold thatsummarize theflow ofcosts.7.Compute under-or overappliedoverheadcostand preparethe journalentry toclose thebalance inManufacturing Overheadto theappropriate aounts.重点3.Compute predeterminedoverhead ratesand explainwhy estimatedoverhead costs(rather thanactual overheadcosts)areusedinthecosting process.难点7.Compute under-or overappliedoverheadcostand preparethejournalentry toclose thebalance inManufacturing Overheadto theappropriate aounts.教学手段与方法1.Taught courses:in each3hour session,2hours areused forexplaining theknowledge pointsin textbook and1hour isused fordoing/discussing exercisesof eachchapter;2.Exercises andDiscussions onClass(6hours):one3hour sessionin mid-term andthe other3hour sessionat theend of the term;3.After-class Assignmentsfor eachchapter;4.Inter exploringfor latestdevelopment ofaounting inChina andaround theworld afterclass.思考题、讨论题或作业E3-1Process Costingand Job-Order CostingP3-18Cost Flows;T-Aounts;Ine StatementP3-26T-aounts;Overhead Rates;Journal Entries参考资料（包括辅助教材、参考书、文献等）?Lesson Notes:Management Aounting1,9th Edition,by G.Richard Chesley,CGA-Canada,xx.?Ethics ReadingsHandbookERH,Second Edition,Vancouver,B.C.,CGA-Canada,1999.成本管理会计(Management Aounting1)课程教案授课题目（教学章节或主题）Ch4Systems Design:Process Costing授课类型理论课授课时间xx年9月28日第4周星期五第7-9节教学内容（包括基本内容、重点、难点三部分）基本内容1.Record theflowofmaterials,labour,and overheadthrough aprocess costingsystem.2.Compute theequivalent units of productionusing the weighted-average method.3.Prepare aquantity scheduleusing the weighted-average method.4.Compute thecosts perequivalent using theweighted-average method.5.Prepare acost reconciliationusing theweighted-average method.6.(Appendix4A)Explain and pute theequivalent unitsof productionusing the FIFO method.7.(Appendix4A)Prepare aquantity schedulefor a period bythe FIFO method.8.(Appendix4A)Compute thecosts perequivalent unitusing theFIFO method.9.(Appendix4A)Prepare acost reconciliationusing theFIFO method.重点2.Compute theequivalent unitsof productionusing theweighted-average method.3.Prepare aquantity scheduleusing theweighted-average method.4.Compute thecosts perequivalent using theweighted-average method.难点6.(Appendix4A)Explain andpute theequivalent unitsof productionusing theFIFO method.7.(Appendix4A)Prepare aquantity schedulefor aperiod bytheFIFOmethod.8.(Appendix4A)Compute thecosts perequivalent unitusing theFIFOmethod.教学手段与方法1.Taught courses:in each3hour session,2hours areused forexplaining theknowledge pointsin textbook and1hour isused fordoing/discussing exercisesof eachchapter;2.Exercises andDiscussions onClass(6hours):one3hour sessionin mid-term andthe other3hour sessionat theend ofthe term;3.After-class Assignmentsfor eachchapter;4.Inter exploringfor latestdevelopment ofaounting inChina andaround theworld afterclass.思考题、讨论题或作业E4-2Process CostingJournal EntriesP2-16Cost ClassificationsP4-20Production ReportWAC MethodP4-21Production ReportFIFO Method参考资料（包括辅助教材、参考书、文献等）?Lesson Notes:Management Aounting1,9th Edition,by G.Richard Chesley,CGA-Canada,xx.?Ethics ReadingsHandbookERH,Second Edition,Vancouver,B.C.,CGA-Canada,1999.成本管理会计(Management Aounting1)课程教案授课题目（教学章节或主题）Ch5Cost Behaviour:Analysis andUse授课类型理论课授课时间xx年10月7日第5周星期五第7-9节教学内容（包括基本内容、重点、难点三部分）基本内容1.Understand howfixedandvariablecostsbehave and how touse themto predictcosts.2.Use ascattergram plotto diagnosecost behaviour.3.Analyze amixed costusing thehigh-low method.4.Prepare anine statement using the contribution format.重点3.Analyze amixed costusingthehigh-low method.4.Prepare anine statement usingthe contribution format.难点教学手段与方法1.Taught courses:in each3hour session,2hours areused forexplaining theknowledge pointsin textbook and1hour isused fordoing/discussing exercisesof eachchapter;2.Exercises andDiscussions onClass(6hours):one3hour sessionin mid-term andthe other3hour sessionat theend ofthe term;3.After-class Assignmentsfor eachchapter;4.Inter exploringfor latestdevelopment ofaounting inChina andaround theworld afterclass.思考题、讨论题或作业E5-6High-Low Method;Predicting CostP2-16Cost ClassificationsE5-7High-Low MethodP5-13Identifying CostBehaviour PatternsP5-18Contribution Formatversus TraditionalIne Statement参考资料（包括辅助教材、参考书、文献等）?Lesson Notes:Management Aounting1,9th Edition,by G.Richard Chesley,CGA-Canada,xx.?Ethics ReadingsHandbookERH,Second Edition,Vancouver,B.C.,CGA-Canada,1999.成本管理会计(Management Aounting1)课程教案授课题目（教学章节或主题）Ch6Cost-Volume-Profit Analysis授课类型理论课授课时间xx年10月12日第6周星期五第7-9节教学内容（包括基本内容、重点、难点三部分）基本内容1.Explain howchanges in activity affectcontribution margin and operating ine.2.Prepare andinterpret acost-volume-profit(CVP)graph.3.Use thecontribution margin(CM)ratio topute changes in contribution margin and operating ine resultingfrom changesin salesvolume.4.Show the effects on contribution margin of changesin variablecosts,fixed costs,selling price,and volume.5.Compute the break-even point.6.Determine thelevel of sales neededto achievea desiredtarget profit.7.Compute themargin ofsafety and explain itssignificance.8.Compute thedegree ofoperating leverageat aparticular levelof sales,and explainhow thedegree ofoperating leveragecan beused topredict changesin operating ine.9.Compute thebreak-even pointfor amultiple-product pany,and explaintheeffectsof shiftsinthesales mixoncontributionmargin andthebreak-even point.重点2.Prepare andinterpret acost-volume-profit(CVP)graph.难点3.Use thecontributionmargin(CM)ratio topute changesin contributionmargin andoperatingine resultingfrom changesin salesvolume.4.Compute themarginofsafety and explain itssignificance.8.Compute thedegree ofoperating leverageat aparticular levelofsales教学手段与方法1.Taught courses:in each3hour session,2hours areused forexplaining theknowledge pointsin textbook and1hour isused fordoing/discussing exercisesof eachchapter;2.After-class Assignmentsfor eachchapter;思考题、讨论题或作业E6-8Operating LeverageP6-18Basic CVPAnalysis P6-20Basics CVPAnalysis;Graphing P6-26Sales Mix;Break-Even Analysis;Margin ofSafety参考资料（包括辅助教材、参考书、文献等）?Lesson Notes:Management Aounting1,9th Edition,by G.Richard Chesley,CGA-Canada,xx.?Ethics ReadingsHandbookERH,Second Edition,Vancouver,B.C.,CGA-Canada,1999.成本管理会计(Management Aounting1)课程教案授课题目（教学章节或主题）Ch7Variable Costing:A Toolfor Management授课类型理论课授课时间xx年10月19日第7周星期五第7-9节教学内容（包括基本内容、重点、难点三部分）基本内容1.Explain howvariable costingdiffers from absorption costingandputeunit productcost undereach method.2.Prepare inestatements usingboth variable and absorption costing.3.Reconcile thevariable costingand absorptioncosting operating inesand explainwhy thetwo amountsdiffer.4.Understand the advantages anddisadvantages ofboth variable and absorptioncosting.5.Explain howthe use of JITreduces thedifference inreported operatingineunder thevariableand absorptioncostingmethods.重点2.Prepare inestatements usingboth variableand absorptioncosting.3.Reconcile thevariable costingand absorptioncosting operating inesand explainwhy thetwo amountsdiffer.难点3.Reconcile thevariable costingandabsorptioncosting operating inesand explainwhy thetwo amountsdiffer.教学手段与方法1.Taught courses:in each3hour session,2hours areused forexplaining theknowledge pointsin textbook and1hour isused fordoing/discussing exercisesof eachchapter;2.Exercises andDiscussions onClass(6hours):one3hour sessionin mid-term andthe other3hour sessionat theend ofthe term;3.After-class Assignmentsfor eachchapter;4.Inter exploringfor latestdevelopment ofaounting inChina andaround theworld afterclass.思考题、讨论题或作业P7-14Absorption andVariable Costing;Production Constant,Sales FluctuateP7-16Variable CostingIne Statement;Reconciliation参考资料（包括辅助教材、参考书、文献等）?Lesson Notes:Management Aounting1,9th Edition,by G.Richard Chesley,CGA-Canada,xx.?Ethics ReadingsHandbookERH,Second Edition,Vancouver,B.C.,CGA-Canada,1999.成本管理会计(Management Aounting1)课程教案授课题目（教学章节或主题）Ch8Profit Planning授课类型理论课授课时间xx年11月2日第9周星期五第7-9节教学内容（包括基本内容、重点、难点三部分）基本内容1.Understand whyorganizations budget andtheprocesses theyuse tocreate budgets.2.Prepare thevarious stepsin amaster budget.3.Describe variationsinthemaster budgetprocess whenapplying itto not-for-profit andactivity-based situations.重点2.Prepare thevarious stepsinamaster budget.难点2.Prepare thevarious stepsinamaster budget.教学手段与方法1.Taught courses:in each3hour session,2hours areused forexplaining theknowledge pointsin textbook and1hour isused fordoing/discussing exercisesof eachchapter;2.Exercises andDiscussions onClass(6hours):one3hour sessionin mid-term andthe other3hour sessionat theend ofthe term;3.After-class Assignmentsfor eachchapter;4.Inter exploringfor latestdevelopment ofaounting inChina andaround theworld afterclass.思考题、讨论题或作业P9-9Schedules ofExpected CashCollections andDisbursements P9-16Integration ofSales,Production,and PurchasesBudgets P9-21Completing aMaster Budget参考资料（包括辅助教材、参考书、文献等）?Lesson Notes:Management Aounting1,9th Edition,by G.Richard Chesley,CGA-Canada,xx.?Ethics ReadingsHandbookERH,Second Edition,Vancouver,B.C.,CGA-Canada,1999.成本管理会计(Management Aounting1)课程教案授课题目（教学章节或主题）Ch9Standard Costingand BalancedScorecard授课类型理论课授课时间xx年11月9日第10周星期五第7-9节教学内容（包括基本内容、重点、难点三部分）基本内容1.Explain howdirect materialsstandards anddirect labourstandards areset.2.Compute the direct materialsprice andquantity variancesand explaintheir significance.3.Complete themix andyield variancesfor materialsand explaintheir significance.4.Compute the direct labourrate and efficiency variancesand explaintheir significance.5.Compute thevariable manufacturingoverhead spending and efficiency variances.6.Understand howa balancedscorecard fitstogether and how itsupports apanys strategy.7.Compute thedelivery cycletime,the throughputtime,andthemanufacturing cycleefficiency(MCE).重点2.Compute thedirect materialsprice andquantity variancesand explaintheir significance.4.Compute thedirect labourrate andefficiencyvariancesand explaintheir significance.5.Compute thevariable manufacturingoverhead spendingandefficiencyvariances.难点3.Complete themix andyield variancesfor materialsand explaintheir significance.教学手段与方法1.Taught courses:in each3hour session,2hours areused forexplaining theknowledge pointsin textbook and1hour isused fordoing/discussing exercisesof eachchapter;2.Exercises andDiscussions onClass(6hours):one3hour sessionin mid-term andthe other3hour sessionat theend ofthe term;3.After-class Assignmentsfor eachchapter;4.Inter exploringfor latestdevelopment ofaounting inChina andaround theworld afterclass.思考题、讨论题或作业E10-13Measures ofInternal BusinessProcess PerformanceP10-17Comprehensive VarianceAnalysis P10-19Basic VarianceAnalysis参考资料（包括辅助教材、参考书、文献等）?Lesson Notes:Management Aounting1,9th Edition,by G.Richard Chesley,CGA-Canada,xx.?Ethics ReadingsHandbookERH,Second Edition,Vancouver,B.C.,CGA-Canada,1999.成本管理会计(Management Aounting1)课程教案授课题目（教学章节或主题）Ch10Flexible Budgetsand OverheadAnalysis授课类型理论课授课时间xx年11月16日第11周星期五第7-9节教学内容（包括基本内容、重点、难点三部分）基本内容1.Prepare aflexible budget and explainthe advantagesofthe flexible budget approach overthe staticbudget approach.2.Prepare aperformance reportfor bothvariableand fixed overheadcosts usingtheflexible budget approach.3.Use theflexible budgetto preparea variableoverhead performancereport containingonly aspending variance.4.Use theflexible budgetto preparea variableoverhead performancereport containingboth aspendingandan efficiencyvariance5.Explain thesignificance ofthe denominatoractivity figurein determiningthe standardcostofa unitof product.6.Apply overheadcost tounitsofproduct ina standardcost system.7.Compute andinterpret thefixed overheadbudgetandvolume variances.重点1.Prepare aflexible budgetand explaintheadvantagesoftheflexiblebudgetapproach overthe staticbudgetapproach.难点7.Compute andinterpret thefixed overheadbudgetandvolume variances.教学手段与方法1.Taught courses:in each3hour session,2hours areused forexplaining theknowledge pointsin textbook and1hour isused fordoing/discussing exercisesof eachchapter;2.Exercises andDiscussions onClass(6hours):one3hour sessionin mid-term andthe other3hour sessionat theend ofthe term;3.After-class Assignmentsfor eachchapter;4.Inter exploringfor latestdevelopment ofaounting inChina andaround theworld afterclass.思考题、讨论题或作业E11-13Predetermined OverheadRate;Overhead VariancesP11-20Comprehensive Standard Cost VariancesP11-27StandardCostCard;Fixed OverheadAnalysis;Graphing参考资料（包括辅助教材、参考书、文献等）?Lesson Notes:Management Aounting1,9th Edition,by G.Richard Chesley,CGA-Canada,xx.?Ethics ReadingsHandbookERH,Second Edition,Vancouver,B.C.,CGA-Canada,1999.成本管理会计(Management Aounting1)课程教案授课题目（教学章节或主题）Ch11Segment Reportingand Decentralization授课类型理论课授课时间xx年11月23日第12周星期五第7-9节教学内容（包括基本内容、重点、难点三部分）基本内容1.Differentiate amongcost centres,profit centres,and investmentcentres,and explainhow performanceis measuredin each.2.Prepare asegmented inestatementusingthecontributionformat,andexplainthedifferencebetween traceablefixed costsand monfixed costs.3.Analyze variancesfrom revenuetargets.4.Analyze marketingexpenses usingcost drivers.5.Compute thereturn oninvestment(ROI).6.Show howchangesinsales,expenses,and assetsaffect anorganizations ROI.7.Compute residualine andunderstand thestrengths andweaknesses ofthis methodof measuringperformance.重点2.Prepare asegmented inestatementusingthecontributionformat,andexplainthedifferencebetween traceablefixed costsand monfixed costs.4.Compute thereturn oninvestment(ROI).7.Compute residualine andunderstand thestrengths andweaknesses ofthis methodof measuringperformance.难点7.Compute residualine andunderstand thestrengths andweaknesses ofthis methodof measuringperformance.教学手段与方法1.Taught courses:in each3hour session,2hours areused forexplaining theknowledge pointsin textbook and1hour isused fordoing/discussing exercisesof eachchapter;2.Exercises andDiscussions onClass(6hours):one3hour sessionin mid-term andthe other3hour sessionat theend ofthe term;3.After-class Assignmentsfor eachchapter;4.Inter exploringfor latestd