《成本会计MA1英文》课程教学大纲

1、本钱会计MA1英文课程实施方案Cost Accounting 1 (MAI, English) Syllabus1. Couse InformationCourse MaterialsCompulsory literatureHorngrens cost accounting : a managerial emphasis by Charles T.Horngren, Srikant M. Datar, Madhav V. Rajan Sixteenth edition. Pearson Education LimitedElective literatureRay H.Garrison, E

2、ric W. Noreen, Managerial Accounting 13th editionBhimani, A., Horngren, C.T., Datar, S., and Foster, G. Management and Cost Accounting, Prentice Hall, 4th EditionSource of further materialsFinancial Times etc.Major program learning goals and objectives (PLG & PLO)Program Learning GoalProgram Learnin

3、g ObjectivesLO 1.1 Knowledge and understandingLG1 Knowledge and understandingLG2 Cultivate communication skill and ability in cooperationtheory and methods (50%)；skills and applications (50%)LO 2.1 Communication skillContent and logic (40%)Oral communication skills (50%)Presentation methods and visu

4、al aids (10%)LO 2.3 Teamwork(l)Delegation (40%)(2)Cooperation (60%)5. Course contentCourse ObjectMAI, Cost Accounting Fundamental, which introduce basic Management Accounting terminology and knowledge. This part need students master the basic norms, cost behaviors, calculations, budget, have the bas

5、ic idea of cost accounting and cost management.Through Cost Accounting, students are required to demonstrate mastery of both the conceptual and technical aspects of a topic, including specific detail. Skills developed and examined at this level are comprehension, application, analysis, synthesis, an

6、d evaluation.Expected learning outcomes corresponding AOL LO listed in below.NOCourse objectiveCorresponding LOCourse Contents1Understand management accounting basic theories and methodology, and Learn to apply the common techniques of management accountingLO1.1: Students will be able to grasp the f

7、undamental theories, methods and skills in specific areas.2Enhance oral communication ability, and presentation skills using management accounting cases.LO2.1: Students will be able to communicate effectively with oral presentation And3Improve students ability to delegate and cooperate using managem

8、ent accounting cases.Lo2.3 Students will be able to have team-work awarenessNOMAI TopicChapter key pointsClass hours1Chapter 1The Manager and Management AccountingFinancial accounting, Management Accounting, and Cost AccountingStrategic Decisions and the Management AccountantValue chain and supply c

9、hain analysis and key success factorsDecision making, planning and control: the five-step decision-making processOrganization structure and the management accountantProfessional ethics32Chapter 2An Introduction to Cost Terms and PurposesCosts and cost terminologyDirect costs and indirect costsCost b

10、ehavior patterns: variable costs and fixed costsTotal costs and unit costsBusiness sectors, types of inventory, inventor able costs and period costsIllustrate the flow of inventor able costs and period costsMeasuring costs requires judgmentA framework for cost accounting and cost management33Chapter

11、 3 Cost-Volume-ProfitAnalysisEssentials of CVP Analysis Cost-volume-profit assumptionsBreakeven point and target operating incomeUsing CVP analysis for decision making Sensitivity analysis and margin of safety Cost planning and CVP34Chapter 4Job CostingBuilding-block concepts of costing systems Job-

12、costing and process-costing system Job costing: Evaluation and Implementation Normal costingActual costingA normal job-costing system in manufacturingBudgeted indirect costs and end of accounting - year adjustmentsVariations from normal costing: a service-sector example35Chapter 5Broad averaging and

13、 its consequences3Activity-Based CostingandActivity-BasedManagementSimple costing system at plastim corporationRefining a costing systemActivity-based costing systemImplementing activity-based costingUsing ABC systems for improving cost management and profitabilityActivity-based costing and departme

14、nt costing systemABC in service and merchandising companies6Chapter 6Master Budget and Responsibility AccountingBudgets and the budgeting cycleAdvantages of budgetsDeveloping an operating budgetFinancial planning models and sensitivity analysisBudgeting and responsibility accountingHuman aspects of

15、budgetingBudgeting in multinational companies37Chapter 7Flexible Budgets, Direct-CostVariances,andManagementControlStatic budgets and variancesFlexible budgetsFlexible- budget variances and sales-volume variancesPrice variances and efficiency variances for direct-cost inputsImplementing standard cos

16、tingManagement uses of variancesBenchmarking and variance analysis38Chapter 8Flexible Budgets, OverheadCostVariances,andManagement ControlPlanning of variable and fixed overhead costsStandard costing at webb companyVariable overhead cost variancesFixed overhead costing variancesIntegrated analysis o

17、f overhead cost variancesProduction-volume variance and sales volume varianceVariance analysis and activity based costingOverhead variances in nonmanufacturing settings39Chapter 9Inventory Costing andCapacityAnalysisVariable and absorption costingVariable vs. absorption costing: Operating income and

18、 income statementsAbsorptioncostingandperformancemeasurementComparing inventory costing methodsDenominator-level capacity concepts andFixed-cost capacity analysisChoosing a capacity levelPlanning and control of capacity costs310Chapter 10Determining HowCosts BehaveBasic assumptions and examples of c

19、ost functionsIdentifying cost driversCost estimation methodsSteps in estimation a cost function using quantitative analysisEvaluating cost drivers of the estimated cost functionNonlinear cost functionsData collection and adjustment issues311Chapter 11Decision Making andRelevant InformationInformatio

20、n and the decision processThe concept of relevanceAn illustration of relevance: choosing output levelsInsourcing VS. Outsourcing and make VS. buy decisionsOpportunity costs and outsourcingProduct-mix decisions with capacity constraintsCustomer profitability , activity-based costing and relevant cost

21、sIrrelevanceofpastcostsandequipment-replacement decisionsDecision and performance evaluation3Total class hours： 5139 (lectures) +9 (cases+presentations) + 3 (National Holidays)Requirements, Teaching Methods and AssessmentHomework11 sets of homework in total, and one for each chapter.Homework is take

22、n on MyAccountingLab platform, the account will be distributed and everyone should register.Excluding the lowest score, the average of the rest 10 scores is your final homework score.If you do not submit your homework 1/2/3 times, your final homework score will receive a 90%/80%/70% discount. If you

23、 do not submit your homework more than 3 times, you get zero for your final homework score. English Presentation + Formal PowerPoint Report:We are going to conduct a role-play” game 3 times in this course.Students are required to form 9 study groups for the games.At the beginning of each “Game Sessi

24、on”, you will be given a case that is related to management accounting. You play the roles of business consultants and solve the questions from the case.EVERY group must send me the PowerPoint report summarizing your answers by email within 75 minutes as of the beginning of the “Game Session.After a

25、 15-minute break, the selected 3 groups (out of 9) need to present their findings in the rest of the Game Session.The presentation of each group will last for 15-18 minutes.The presentation needs to be English.Everyone needs to speak.One of the slides needs to specify each group members role and con

26、tribution.Each group will play the game three times but will only present one time.The Presentation will be assessed using the following criteriaLG2 Cultivate communication skill and ability in cooperation (60%)Content and logic (40%)Oral communication skills (50%)Presentation methods and visual aid

27、s (10%)LG3 Teamwork and Leadership (40%)Delegation (40%)Cooperation (40%)Leadership (20%)By the end of the term, each group will have already submitted 3 PowerPoint reports.Always keep in mind that you play the role of a business consultant. Therefore, the assessment of the PowerPoint reports depend

28、s on how professional they are.How good are your answers to the questions?Do you convey the information concisely and clearly?Is your PPT pretty enough?Final Exam.The final exam is a closed-book exam.It accounts for 55% of the final grade.The components of the final grade and their weights are summa

29、rized below.Grade ComponentweightHomework15%Presentation15%Case PowerPoint Reports15%Final Exam55%(4) Course ScheduleWeekWeeklWeek 2Week 3Week 4Week5Week 6Week 7Week8Week 9Week 10Week 11Week 12Week 13Week 14Week 15Week 16Week 17(4) Course ScheduleWeekWeeklWeek 2Week 3Week 4Week5Week 6Week 7Week8Week

30、 9Week 10Week 11Week 12Week 13Week 14Week 15Week 16Week 17AgendaIntroduction and Chapter 1National DayCh 叩 ter 10“Game Session” 1Ch 叩 ter 6 7 8Ch 叩 ter 6 7 8“Game Session 2Ch 叩 ter 6 7 87 8“Game Session” 3Chapter 9Chapter 11Course Review, Q&AFinal ExamWeek 18/195. AOL and student assessmentAssessment MethodCourse objectiveCorresponding LO1FinalExam(e.g.Ture/False,multiplechoice, short essay questions)Unders