[管理學(xué)]管理會(huì)計(jì)雙語教學(xué)大綱-文庫吧
2025-08-02 21:26 本頁面
【正文】 nderstanding functionalbased costing approaches, and why functionalbased costing approaches may produce distorted costs. 【教學(xué) 重難點(diǎn) 】 1. Mastering how an activitybased costing system works, activitybased customer and supplier costing。 2. Understanding functionalbased costing approaches, and why functionalbased costing approaches may produce distorted costs. CHAPTER 5 JobOrder Costing 【教學(xué)內(nèi)容】 Product costing plays a critical role in the new manufacturing environment and has bee a significant factor in the service industries with the impact of deregulation. Nonaccounting majors should realize that understanding the basics of product costing is an important topic covered in the course. This chapter introduces students to the important topic of joborder costing. 【教學(xué)要求】 1. Mastering the differences between joborder costing and process costing, and identify the types of firms that would use each method, and the cost flows associated with joborder costing。 2. Understanding how to identify and set up the source documents used in joborder costing. 【教學(xué) 重難點(diǎn) 】 Mastering the differences between joborder costing and process costing, and identify the types of firms that would use each method, and the cost flows associated with joborder costing。 CHAPTER 6 Process Costing 【教學(xué)內(nèi)容】 If time permits, coverage of process costing is remended. It exposes students to a different method of determining costs for products and provides useful insights in later chapters. The material in this chapter is generally difficult for the students because of the amount of detail. If you wish to cover this lightly, I suggest you focus on the weighted average approach. 【教學(xué)要求】 1. Learning the basic characteristics and cost flows associated with process manufacturing, and equivalent units and explain their role in process costing 2. Mastering the differences between the weighted average method and the FIFO method of accounting for process costs, and prepare a departmental production report using the weighted average method。 3. Understanding how to how process costing is affected by nonuniform application of manufacturing inputs and the existence of multiple processing departments. 【教學(xué) 重難點(diǎn) 】 1. Mastering the differences between the weighted average method and the FIFO method of accounting for process costs, and prepare a departmental production report using the weighted average method。 2. Understanding how to how process costing is affected by nonuniform application of manufacturing inputs and the existence of multiple processing departments. CHAPTER 7 Support Department Cost Allocation 【教學(xué)內(nèi)容】 Allocation of supportdepartment costs is an important topic for product costing. In recent years the issue of accurate product costing has assumed considerable importance, and managers need to be fully aware of how products are costed and the limitations associated with those assignments. The introductory scenario discusses a copying department in a large regional public accounting firm. 【教學(xué)要求】 1. Mastering how to calculate single charging rates for a support department, and allocate supportdepartment costs to producing departments using the direct, sequential, and reciprocal methods, and calculate departmental overhead rate。 2. Understanding the difference between support departments and producing departments.. 【教學(xué) 重難點(diǎn) 】 1. Mastering how to calculate single charging rates for a support department, and allocate supportdepartment costs to producing departments using the direct, sequential, and reciprocal methods, and calculate departmental overhead rate。 CHAPTER 8 Functional and ActivityBased Budgeting 【教學(xué)內(nèi)容】 Budgeting is one topic that most students can relate to since they are involved with their own personal budgets. Students may benefit by reading the scenario at the beginning of the chapter. 【教學(xué)要求】 1. Learning budgeting and discuss its role in planning, control, and decision making。 2. Mastering
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