1、管理会计(双语)教学大纲课程名称：管理会计(双语)课程编码：B0421004适用专业及层次：会计学专业本科层次课程总学时：48 学时课程总学分：3 学分理论学时：48 学时实践学时：0 学时先修课程：会计学原理、成本会计等一、课程的性质、目的与任务管理会计是会计、财管专业的专业基础课。通过本课程的教学，使学生了解现代管理会计学在会计学科体系中的地位和作用，掌握管理会计的基本内容和基本理论，学会如何在社会主义市场经济条件下和现代企业制度环境中，进一步加工和运用企业内部财务信息，预测经济前景、参与经营决策、规划经营方针、控制经营过程和考评责任业绩的基本程序、操作技能和基本方法。 二、教学内容、教学
2、要求及教学重难点CHAPTER 1 The Role, History, and Direction of Management Accounting【教学内容】Chapter 1 provides an overview of management accounting. This chapter also is an opportunity to discuss ethical behavior.【教学要求】1. Learning the role of management accountants in an organization, and could provide a brief
3、 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【教学重难点】1. Mastering the diffe
4、rences between management accounting and financial accounting;2. Understanding the current focus of management accounting.CHAPTER 2 Basic Management Accounting Concepts【教学内容】This chapter introduces basic terminology that is used throughout the text. Accounting is sometimes called the language of bus
5、iness. 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.【教学要求】1. Learning tangible and intangible products and explain why there are different pr
6、oduct cost definitions;2. Mastering could prepare income statements for manufacturing and service organizations;3. Understanding the cost assignment process, and the differences between functional-based and activity-based management accounting systems.【教学重难点】1. Mastering could prepare income stateme
7、nts for manufacturing and service organizations; 2. Learning tangible and intangible products and explain why there are different product cost definitions;CHAPTER 3 Activity Cost Behavior【教学内容】This chapter expands the discussion of cost behavior in Chapter 2; more specifically, it focuses on activit
8、y cost behavior. In addition, the resource usage model is presented. This chapter is an important foundation for the activity-based costing system discussed in the next chapter. In addition, several methods to estimate and evaluate the cost equation are discussed.【教学要求】1. Learning cost behavior for
9、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 components using the high-low method, the scatter plot method, and the method of least squares ;3. Understanding the role of the r
10、esource usage model in understanding cost behavior, and the use of managerial judgment in determining cost behavior.【教学重难点】1. Mastering how to separate mixed costs into their fixed and variable components using the high-low method, the scatter plot method, and the method of least squares ; 2. Unders
11、tanding the role of the resource usage model in understanding cost behavior, and the use of managerial judgment in determining cost behavior.CHAPTER 4 Activity-Based Costing【教学内容】Technological changes in manufacturing have made the traditional costing method obsolete in many firms. Unit-based cost s
12、ystems 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.【教学要求】1. Learning the importance of unit costs, a detailed description of h
13、ow activities can be grouped into homogeneous sets to reduce the number of activity rates2. Mastering how an activity-based costing system works, activity-based customer and supplier costing;3. Understanding functional-based costing approaches, and why functional-based costingapproaches may produce
14、distorted costs.【教学重难点】1. Mastering how an activity-based costing system works, activity-based customer and supplier costing;2. Understanding functional-based costing approaches, and why functional-based costingapproaches may produce distorted costs.CHAPTER 5 Job-Order Costing【教学内容】Product costing p
15、lays a critical role in the new manufacturing environment and has become 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 intr
16、oduces students to the important topic of job-order costing.【教学要求】1. Mastering the differences between job-order costing and process costing, and identify the types of firms that would use each method, and the cost flows associated with job-order costing;2. Understanding how to identify and set up t
17、he source documents used in job-order costing.【教学重难点】Mastering the differences between job-order costing and process costing, and identify the typesof firms that would use each method, and the cost flows associated with job-order costing;CHAPTER 6 Process Costing【教学内容】If time permits, coverage of pr
18、ocess costing is recommended. 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
19、 you focus on the weighted average approach.【教学要求】1. Learning the basic characteristics and cost flows associated with process manufacturing, and equivalent units and explain their role in process costing2. Mastering the differences between the weighted average method and the FIFO method of accounti
20、ng 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.【教学重难点】1. Mastering the differences betw
21、een 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
22、processing departments.CHAPTER 7 Support Department Cost Allocation【教学内容】Allocation of support-department 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 ar
23、e costed and the limitations associated with those assignments. The introductory scenario discusses a copying department in a large regional public accounting firm.【教学要求】1. Mastering how to calculate single charging rates for a support department, and allocate support-department costs to producing d
24、epartments using the direct, sequential, and reciprocalmethods, and calculate departmental overhead rate;2. Understanding the difference between support departments and producing departments【教学重难点】1. Mastering how to calculate single charging rates for a support department, and allocate support-depa
25、rtment costs to producing departments using the direct, sequential, and reciprocalmethods, and calculate departmental overhead rate;CHAPTER 8 Functional and Activity-Based Budgeting【教学内容】Budgeting is one topic that most students can relate to since they are involved with their own personal budgets.
26、Students may benefit by reading the scenario at the beginning of the chapter.【教学要求】1. Learning budgeting and discuss its role in planning, control, and decision making;2. Mastering the master budget, identify its major components, and explain the interrelationships of the various components, and fle
27、xible budgeting and identify the features that a budgetary system should have to encourage managers to engage in goal-congruent behavior.3. Understanding activity-based budgeting.【教学重难点】1. Mastering the master budget, identify its major components, and explain the interrelationships of the various c
28、omponents, and flexible budgeting and identify the features that a budgetary system should have to encourage managers to engage in goal-congruent behavior.2. Understanding activity-based budgeting.CHAPTER 9 Standard Costing: A Managerial Control Tool【教学内容】This chapter covers standard costing and var
29、iances.【教学要求】1. Learning how unit standards are set and why standard cost systems are adopted, and the purpose of a standard cost sheet.2. Mastering how to compute the materials and labor variances and explain how they are used for control, and the variable and fixed overhead variances and explain t
30、heir meanings;3. Understanding the basic concepts underlying variance analysis and explain when variances should be Investigated.【教学重难点】1. Mastering how to compute the materials and labor variances and explain how they are used for control, and the variable and fixed overhead variances and explain t
31、heir meanings;2. Understanding the basic concepts underlying variance analysis and explain when variances should be Investigated.CHAPTER 10 Activity- and Strategic-Based Responsibility Accounting【教学内容】Activity-based management is a fairly new topic in management accounting textbooks. This chapter is
32、 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 comfortable with the topics from Chapters 3 and 4.【教学要求】1. Learning the difference among functional-based, activity-based
33、, and strategic-based responsibility accounting systems.2. Mastering the basic features of the Balanced Scorecard;3. Understanding process value analysis and activity performance measurement.【教学重难点】1. Mastering the basic features of the Balanced Scorecard;2. Understanding process value analysis and
34、activity performance measurement.CHAPTER 11 Quality Costs and Productivity: Measurement, Reporting, and Control【教学内容】This chapter focuses on the measurement and control of quality costs, and does a good job of discussing a topic that is not presented in most first-level management accounting textboo
35、ks. It provides an excellent bridge to understanding the new manufacturing environment of a world-class manufacturer. The opening scenario provides an interesting discussion of quality issues.【教学要求】1. Learning the four types of quality costs;2. Mastering how to prepare a quality cost report and expl
36、ain the difference between the conventional view of acceptable quality level and the view espoused by total quality control and why quality cost information is needed and how it is used;3. Understanding what productivity is and calculate the impact of productivity changes on profits.【教学重难点】1. Master
37、ing how to prepare a quality cost report and explain the difference between the conventional view of acceptable quality level and the view espoused by total quality control and why quality cost information is needed and how it is used;2. Understanding what productivity is and calculate the impact of
38、 productivity changes on profits.CHAPTER 12 Environmental Cost Management【教学内容】In this chapter, Hansen and Mowen discuss environmental and life-cycle costs. These issues are presented in the scenario at the beginning of the chapter.【教学要求】1. Learning the importance of measuring environmental costs;2.
39、 Mastering how environmental costs are assigned to products and processes;3. Understanding the life-cycle cost assessment model, and activity- and strategic-based environmental control.【教学重难点】1. Mastering how environmental costs are assigned to products and processes;2. Understanding the life-cycle
40、cost assessment model, and activity- and strategic-based environmental control.CHAPTER 13 Performance Evaluation in the Decentralized Firm【教学内容】The scenario in this chapter illustrates some of the issues faced by firms selling abroad. This chapter is relevant because of global competition faced by m
41、any firms.【教学要求】1. Learning responsibility accounting and four types of responsibility centers;2. Mastering how to compute and explain return on investment (ROI) and economic value added (EVA);3. Understanding why firms choose to decentralize, and methods of evaluating and rewarding managerial perfo
42、rmance, the role of transfer pricing in a decentralized firm.【教学重难点】Mastering how to compute and explain return on investment (ROI) and economic value added (EVA);CHAPTER 14 International Issues in Management Accounting【教学内容】The scenario in this chapter illustrates some of the issues faced by firms
43、selling abroad. This chapter is relevant because of global competition faced by many firms.【教学要求】1. Learning the role of the management accountant in the international environment, and the varying levels of involvement that firms can undertake in international trade;2. Mastering the ways management
44、accountants can manage foreign currency risk,3. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm. 【教学重难点】1. Mastering the ways management
45、 accountants can manage foreign currency risk;2. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm. CHAPTER 15 Segmented Reporting and Per
46、formance Evaluation【教学内容】Coverage of this chapter expands on material outlined briefly in Chapter 2. Here we use the variable-costing income statement as a way to organize information on cost behavior. A variety of management decision-making applications are presented.【教学要求】1. Learning the differenc
47、es between variable and absorption costing;2. Mastering how variable costing is useful in evaluating the performance of managers, and how to prepare a segmented income statement based on a variable-costing approach and explain how this format can be used with activity-based costing to assess custome
48、r profitability.3. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm. 【教学重难点】1. Mastering how variable costing is useful in evaluating the
49、 performance of managers, and how to prepare a segmented income statement based on a variable-costing approach and explain how this format can be used with activity-based costing to assess customer profitability.2. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm. CHAPTER 16 Cost-Volume-Profit Analysis: A Managerial Planning Tool【教学内容】Cost-volume-profit (CVP) analysis can be used to illustrate how managers use accounting dat
