【文章內(nèi)容簡介】 to pute changes in contribution margin and operating ine resulting from changes in sales volume. 4. Show the effects on contribution margin of changes in variable costs, fixed costs, selling price, and volume. 5. Compute the breakeven point. 6. Determine the level of sales needed to achieve a desired target profit. 7. Compute the margin of safety and explain its significance. 8. Compute the degree of operating leverage at a particular level of sales, and explain how the degree of operating leverage can be used to predict changes in operating ine. 9. Compute the breakeven point for a multipleproduct pany, and explain the effects of shifts in the sales mix on contribution margin and the breakeven point. 重點 2. Prepare and interpret a costvolumeprofit (CVP) graph. 難點 3. Use the contribution margin (CM) ratio to pute changes in contribution margin and operating ine resulting from changes in sales volume. 4. Compute the margin of safety and explain its significance. 8. Compute the degree of operating leverage at a particular level of sales 教學手段與方法： 1. Taught courses: in each 3 hour session, 2 hours are used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter。 2. Afterclass Assignments for each chapter。 思考題、 討論題或作業(yè)： E68 Operating Leverage P618 Basic CVP Analysis P620 Basics CVP Analysis。 Graphing P626 Sales Mix。 BreakEven Analysis。 Margin of Safety 參考資料（包括輔助教材、參考書、文獻等）： ? Lesson Notes: Management Accounting 1, 9th Edition, by G. Richard Chesley, CGACanada, 2021. ? Ethics Readings Handbook [ERH], Second Edition, Vancouver, ., CGACanada, 1999. 成本管理會計 (Management Accounting 1 ) 課程教案 授課題目（教學章節(jié)或主題）： Ch7 Variable Costing: A Tool for Management 授課類型 理論課 授課時間 2021 年 10 月 19 日 第 7 周 星期五 第 79 節(jié) 教學內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基 本內(nèi)容 1. Explain how variable costing differs from absorption costing and pute unit product cost under each method. 2. Prepare ine statements using both variable and absorption costing. 3. Reconcile the variable costing and absorption costing operating ines and explain why the two amounts differ. 4. Understand the advantages and disadvantages of both variable and absorption costing. 5. Explain how the use of JIT reduces the difference in reported operating ine under the variable and absorption costing methods. 重點 2. Prepare ine statements using both variable and absorption costing. 3. Reconcile the variable costing and absorption costing operating ines and explain why the two amounts differ. 難點 3. Reconcile the variable costing and absorption costing operating ines and explain why the two amounts differ. 教學手段與方法： 1. Taught courses: in each 3 hour session, 2 hours are used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter。 2. Exercises and Discussions on Class (6 hours): one 3 hour session in midterm and the other 3 hour session at the end of the term。 3. Afterclass Assignments for each chapter。 4. Inter exploring for latest development of accounting in China and around the world after class. 思考題、 討論題或作業(yè)： P714 Absorption and Variable Costing。 Production Constant, Sales Fluctuate P716 Variable Costing Ine Statement。 Reconciliation 參考資料（包括輔助教材、參考書、文獻等）： ? Lesson Notes: Management Accounting 1, 9th Edition, by G. Richard Chesley, CGACanada, 2021. ? Ethics Readings Handbook [ERH], Second Edition, Vancouver, ., CGACanada, 1999. 成本管理會計 (Management Accounting 1 ) 課程教案 授課題目（教學章節(jié)或主題）： Ch8 Profit Planning 授課類型 理論課 授課時間 2021 年 11 月 2 日 第 9 周 星期五 第 79 節(jié) 教學內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基 本內(nèi)容 1. Understand why anizations budget and the processes they use to create budgets. 2. Prepare the various steps in a master budget. 3. Describe variations in the master budget process when applying it to notforprofit and activitybased situations. 重點 2. Prepare the various steps in a master budget. 難點 2. Prepare the various steps in a master budget. 教學手段與方法： 1. Taught courses: in each 3 hour session, 2 hours are used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter。 2. Exercises and Discussions on Class (6 hours): one 3 hour session in midterm and the other 3 hour session at the end of the term。 3. Afterclass Assignments for each chapter。 4. Inter exploring for latest development of accounting in China and around the world after class. 思考題、 討論題或作業(yè)： P99 Schedules of Expected Cash Collections and Disbursements P916 Integration of Sales, Production, and Purchases Budgets P921 Completing a Master Budget 參考資料（包括輔助教材、參考書、文獻等）： ? Lesson Notes: Management Accounting 1, 9th Edition, by G. Richard Chesley, CGACanada, 2021. ? Ethics Readings Handbook [ERH], Second Edition, Vancouver, ., CGACanada, 1999. 成本管理會計 (Management Accounting 1 ) 課程教案 授課題目（教學章節(jié)或主題）： Ch9 Standard Costing and Balanced Scorecard 授課類型 理論課 授課時間 2021 年 11 月 9 日 第 10 周 星期五 第 79 節(jié) 教學內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基 本內(nèi)容 1. Explain how direct materials standards and direct labour standards are set. 2. Compute the direct materials price and quantity variances and explain their significance. 3. Complete the mix and yie