[管理學(xué)]管理會(huì)計(jì)雙語教學(xué)大綱(已修改)
2024-09-21 21:26 本頁面
【正文】 《 管理會(huì)計(jì) 》 (雙語 )教學(xué)大綱 課程名稱： 《管理會(huì)計(jì)》 (雙語 ) 課程編碼： B0421004 適用專業(yè)及層次： 會(huì)計(jì)學(xué)專業(yè)本科層次 課程總學(xué)時(shí)： 48 學(xué)時(shí) 課程總學(xué)分： 3 學(xué)分 理論學(xué)時(shí)： 48 學(xué)時(shí) 實(shí)踐學(xué)時(shí)： 0 學(xué)時(shí) 先修課程： 會(huì)計(jì)學(xué)原理、成本會(huì)計(jì)等 一、課程的性質(zhì)、目的與任務(wù) 管理會(huì)計(jì)是會(huì)計(jì) 、財(cái)管 專業(yè)的專業(yè) 基礎(chǔ) 課。通過本課程的教學(xué)，使學(xué)生了解現(xiàn)代管理會(huì)計(jì)學(xué)在會(huì)計(jì)學(xué)科體系中的地位和作用，掌握管理會(huì)計(jì)的基本內(nèi)容和基本理論，學(xué)會(huì)如何在社會(huì)主義市場經(jīng)濟(jì)條件下和現(xiàn)代企業(yè)制度環(huán)境中，進(jìn)一步加工和運(yùn)用企業(yè)內(nèi)部財(cái)務(wù)信息，預(yù)測經(jīng)濟(jì)前景 、參與經(jīng)營決策、規(guī)劃經(jīng)營方針、控制經(jīng)營過程和考評責(zé)任業(yè)績的基本程序、操作技能和基本方法。 二、教學(xué)內(nèi)容、教學(xué)要求及 教學(xué)重難點(diǎn) CHAPTER 1 The Role, History, and Direction of Management Accounting 【教學(xué) 內(nèi)容 】 Chapter 1 provides an overview of management accounting. This chapter also is an opportunity to discuss ethical behavior. 【教學(xué)要求】 1. Learning the role of management accountants in an anization, 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 【教學(xué) 重難點(diǎn) 】 1. Mastering the differences between management accounting and financial accounting。 2. Understanding the current focus of management accounting. CHAPTER 2 Basic Management Accounting Concepts 【教學(xué)內(nèi)容】 This chapter introduces basic terminology that is used 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. 【教學(xué)要求】 1. Learning tangible and intangible products and explain why there are different product cost definitions。 2. Mastering could prepare ine statements for manufacturing and service anizations。 3. Understanding the cost assignment process, and the differences between functionalbased and activitybased management accounting systems. 【教學(xué) 重難點(diǎn) 】 1. Mastering could prepare ine statements for manufacturing and service anizations。 2. Learning tangible and intangible products and explain why there are different product cost definitions。 CHAPTER 3 Activity Cost Behavior 【教學(xué)內(nèi)容】 This chapter expands the discussion of cost behavior in Chapter 2。 more specifically, it focuses on activity cost behavior. In addition, the resource usage model is presented. This chapter is an important foundation for the activitybased costing system discussed in the next chapter. In addition, several methods to estimate and evaluate the cost equation are discussed. 【教學(xué)要求】 1. Learning cost behavior for fixed, variable, and mixed costs , and the role of multiple regression in assessing cost behavior 。 2. Mastering how to separate mixed costs into their fixed and variable ponents using the highlow 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 use of managerial judgment in determining cost behavior. 【教學(xué) 重難點(diǎn) 】 1. Mastering how to separate mixed costs into their fixed and variable ponents using the highlow 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 use of managerial judgment in determining cost behavior. CHAPTER 4 ActivityBased Costing 【教學(xué)內(nèi)容】 Technological changes in manufacturing have made the traditional costing method obsolete in many firms. Unitbased cost systems often are no longer adequate in measuring product costs because overhead costs have increased while direct labor costs have decreased. This chapter introduces an approach that can improve product costing in many firms. 【教學(xué)要求】 1. Learning the importance of unit costs, a detailed description of how activities can be grouped into homogeneous sets to reduce the number of activity rates 2. Mastering how an activitybased costing system works, activitybased customer and supplier costing。 3. U
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