管理会计课程大纲

1、管理会计（双语）1102301135教学大纲management accounting 适用专业： 会计学 课程编号：1102301135 前修课程：大学英语、中级财务会计、成本会计 学分：2.5 总学时：40一、课程性质、目的与要求课程性质：专业课程，必修课程。课程目的：管理会计是会计学领域的重要分支，本课程为的是使学生掌握国外管理会计理论的精髓，重点学习吸收国际新经济环境下的企业的预测分析、经营决策、投资决策、全面预算、成本控制、责任会计等内容，从而使学生系统地了解管理会计的框架。本课程在讲授管理会计的概念、理论和方法的同时，结合利用国外案例进行阐释，从而强化学生的实践能力。教学要求：通过

2、学习, 可帮助学生掌握更多的管理会计英语词汇，从而提高英语阅读水平。使学生初步掌握通过阅读英文相关材料了解国外企业管理会计的基本状况，树立国际观念和参与国际市场竞争意识，并能够运用管理会计的基本原理、方法和策略分析解决实际问题。 二、教学内容 理论总学时：40学时lecture 1：setting the context; role of management accountant; management accounting information; cost concepts and classifications. 4学时基本要求：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重点：financial and management accounting compared难点：cost drivers；additional note about materia

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

5、e budget formula；extensions of cvp analysislecture 3： accounting for actual and normal absorption job costing 4学时基本要求：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重点：job costing systems难点：overhead charged to production (to jobs/products)lecture 4： accounting for actual and normal absorption job costing (cont.) 4学时基本要求：additional payroll issues；more on overhead；activity based costing重点：volume-related cost drivers难点：why an

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

8、ances重点：variance report难点："standard" and "budget" - are they the same?lecture 6：flexible budgeting, variances and management control. standard costing, overhead. 4学时基本要求：standard costing overheads；disposition of variances重点：overhead variances；calculate overhead variances table fo

9、rmat难点：overhead normal and standard costing comparedlecture 7：variable costing as an alternative to absorption costing. 4学时基本要求：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重点

10、：manipulating profit under ac build-up of inventories难点：work lecture example；analysis of profitlecture 8：introduction to process costing. 4学时基本要求：process costing systems；manufacturing costs in process costing systems；cost of production report lecture example；journal entries；fifo cost of production r

11、eport重点：calculation of equivalent units (eu)难点：additional example workedlecture 9： cost allocation issues 4学时基本要求：service department cost allocation；cost allocation - joint processes重点：three methods of service department allocation；methods of joint costs allocation难点：step down method；estimated net r

12、ealizable valuelecture 10：decision-making 4学时基本要求：introduction to decision-making；various decision-making situations重点：approaches to quantitative decision-making；indifference point a more general decision-rule难点：sell at split-off or process further三、实践环节或相关课程 实践总学时：0学时四、课时分配序号章节内 容理论环节时数实验时数其他环节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 计40总学分2.5总学时40五、建议教材与教学参考书序 号书 名编 者出版社版 本1cost accounting: a managerial emphasis, 13th editioncharles t. horngren et al.中国人民大学出版社20102管理会计高檩科学出版社20053管理会计吴大军东北财经大学出版社2004六、教学形式与考核方式1、教学形式：采取传统授课方式和多媒体教学方式相结合；理论讲授与教学案例相结合的形式。2、考核方式：平时成绩与期末考试成绩相结合。平时成绩占40%，期