[管理學(xué)]管理會(huì)計(jì)雙語(yǔ)教學(xué)大綱-資料下載頁(yè)
2025-08-27 21:26本頁(yè)面
【導(dǎo)讀】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(guò)本課程的教學(xué)，使學(xué)生了解現(xiàn)代管理。在社會(huì)主義市場(chǎng)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，操作技能和基本方法。
【正文】 a profitvolume graph and a costvolumeprofit graph and explain the meaning of each, and the impact of risk, uncertainty, and changing variables on costvolumeprofit analysis. 【教學(xué) 重難點(diǎn) 】 Mastering the number of units that must be sold to break even or to earn a targeted profit., the amount of revenue required to break even or to earn a targeted profit, and apply costvolumeprofit analysis in a multipleproduct setting。 CHAPTER 17 Tactical Decision Making 【教學(xué)內(nèi)容】 This chapter deals with relevant information and how it is used in shortrun decisions. 【教學(xué)要求】 1. Learning the tactical decisionmaking model。 2. Mastering how the activity resource usage model is used in assessing relevancy, and how to apply the tactical decisionmaking concepts in a variety of business situations. the impact of cost on pricing decisions. 【教學(xué) 重難點(diǎn) 】 Mastering how the activity resource usage model is used in assessing relevancy, and how to apply the tactical decisionmaking concepts in a variety of business situations. CHAPTER 18 Capital Investment Decisions 【教學(xué)內(nèi)容】 This chapter covers the basic capital budgeting models. Taxes are considered later in the chapter. The focus of the chapter is on learning how to apply the models. 【教學(xué)要求】 1. Learning what a capital investment decision is and distinguish between independent and mutually exclusive capital investment decisions。 2. Mastering how to pute the payback period and accounting rate of return for a proposed investment and explain their roles in capital investment decisions, and use present value analysis for capital investment decisions involving independent projects, and use the internal rate of return to assess the acceptability of independent projects. 3. Understanding the role and value of postaudits, and why NPV is better than IRR for capital investment decisions involving mutually exclusive projects. 【教學(xué) 重難點(diǎn) 】 Mastering how to pute the payback period and accounting rate of return for a proposed investment and explain their roles in capital investment decisions, and use present value analysis for capital investment decisions involving independent projects, and use the internal rate of return to assess the acceptability of independent projects. CHAPTER 19 Inventory Management 【教學(xué)內(nèi)容】 The material in this chapter tends to be more quantitative than in previous chapters. While the material is very important to many management accountants, the discussion of these topics is often delayed until the second managerial/cost accounting class. 【教學(xué)要求】 1. Learning the traditional inventory management model, and the theory of constraints and explain how it can be used to manage inventory. 2. Understanding JIT inventory management, and longterm contracts, continuous replenishment, electronic data interchange, and JIT II. 【教學(xué) 重難點(diǎn) 】 Understanding JIT inventory management, and longterm contracts, continuous replenishment, electronic data interchange, and JIT II. 三、教學(xué)章節(jié)及學(xué)時(shí)分配 （一）總體學(xué)時(shí)分配 序號(hào) 教學(xué) 章節(jié) 總 學(xué)時(shí) 其 中 備注 理論學(xué)時(shí) 實(shí)踐（驗(yàn)） 學(xué)時(shí) 1 CHAPTER 1 2 2 0 2 CHAPTER 2 2 2 0 3 CHAPTER 3 2 2 0 4 CHAPTER 4 4 4 0 5 CHAPTER 5 2 2 0 6 CHAPTER 6 4 2 0 7 CHAPTER 7 2 2 0 8 CHAPTER 8 4 4 0 9 CHAPTER 9 2 2 0 10 CHAPTER 10 2 2 0 11 CHAPTER11 2 2 0 12 CHAPTER 12 4 4 0 13 CHAPTER 13 2 2 0 14 CHAPTER 14 2 2 0 15 CHAPTER 15 2 2 0 16 CHAPTER 16 4 4 0 17 CHAPTER 17 2 2 0 18 CHAPTER 18 2 2 0 19 CHAPTER 19 2 2 0 四、教學(xué)方法與教學(xué)手段說(shuō)明 教學(xué)方法式是以普通理論課堂教學(xué)和案例教學(xué)為主要形式 ，注重培養(yǎng)學(xué)生活學(xué)活用的能力。 五、考核方式 考核課程； 作業(yè)要求：認(rèn)真按時(shí)完成作業(yè)，字跡工整，不得抄襲他人作業(yè)。每遲交作業(yè) 24 小時(shí)按作業(yè)占總成績(jī)百分比的 20%扣分。 測(cè)驗(yàn)、考核或成績(jī)?cè)u(píng)定： （ 1）考勤占考核總成績(jī)的 10%，每曠課一節(jié)扣 2 分； （ 2）作業(yè)及平時(shí)表現(xiàn)占考核總成績(jī)的 20%，每少交作業(yè)一次扣 1 分； （ 3）期末考試占考核總成績(jī)的 70%。期末考試采用筆試（百分制 ） ； 六、使用說(shuō)明 可根據(jù)不同層次學(xué)生基礎(chǔ)不同，自行選擇相關(guān)章節(jié)進(jìn)行授課。 七、主要參考資料 等 成本與管理會(huì)計(jì) (英文版 ?第 13 版 ) .北京：中國(guó)人民大學(xué)出版社， 2020 年 2. 霍恩格倫 管理會(huì)計(jì) (英文版 )(第 14 版 ) . 北京 ：北京大學(xué)出版社， 2020 年 3. 于增彪 等 管理會(huì)計(jì) . 北京 ：高等教育出版社， 2020 年 大綱編寫(xiě)人（簽字）： 教研室主任（審核）： 教學(xué)單位負(fù)責(zé)人（審核）：
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