[管理學(xué)]管理會計雙語教學(xué)大綱-wenkub
2022-09-16 21:26:26 本頁面
【正文】 agers 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 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. 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 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. Mastering the differences between management accounting and financial accounting。 《 管理會計 》 (雙語 )教學(xué)大綱 課程名稱： 《管理會計》 (雙語 ) 課程編碼： B0421004 適用專業(yè)及層次： 會計學(xué)專業(yè)本科層次 課程總學(xué)時： 48 學(xué)時 課程總學(xué)分： 3 學(xué)分 理論學(xué)時： 48 學(xué)時 實踐學(xué)時： 0 學(xué)時 先修課程： 會計學(xué)原理、成本會計等 一、課程的性質(zhì)、目的與任務(wù) 管理會計是會計 、財管 專業(yè)的專業(yè) 基礎(chǔ) 課。 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. Learning tangible and intangible products and explain why there are different product cost definitions。 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 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。 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。 2. Understanding the basic concepts underlying variance analysis and explain when variances should be Investigated. CHAPTER 10 Activity and StrategicBased Responsibility Accounting 【教學(xué)內(nèi)容】 Activitybased management is a fairly new topic in management accounting textbooks. This chapter is important in order to understand the new environment in management accounting. The scenario to Chap ter 10 is a good place for students to start. In addition, students should be fortable with the topics from Chapters 3 and 4. 【教學(xué)要求】 1. Learning the difference among functionalbased, activitybased, and strategicbased responsibility accounting systems. 2. Mastering the basic features of the Balanced Scorecard。 3. Understanding what productivity is and calcul
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