管理會計(雙語)教學大綱.doc

管理會計管理會計 雙語雙語 教學大綱教學大綱 課程名稱 課程名稱 管理會計管理會計 雙語雙語 課程編碼 課程編碼 B0421004B0421004 適用專業(yè)及層次 會計學專業(yè)本科層次適用專業(yè)及層次 會計學專業(yè)本科層次 課程總學時 課程總學時 4848 學時學時 課程總學分 課程總學分 3 3 學分學分 理論學時 理論學時 4848 學時學時 實踐學時 實踐學時 0 0 學時學時 先修課程 會計學原理 成本會計等先修課程 會計學原理 成本會計等 一 課程的性質(zhì) 目的與任務一 課程的性質(zhì) 目的與任務 管理會計是會計 財管專業(yè)的專業(yè)基礎課 通過本課程的教學 使學生了解現(xiàn)代管理 會計學在會計學科體系中的地位和作用 掌握管理會計的基本內(nèi)容和基本理論 學會如何 在社會主義市場經(jīng)濟條件下和現(xiàn)代企業(yè)制度環(huán)境中 進一步加工和運用企業(yè)內(nèi)部財務信息 預測經(jīng)濟前景 參與經(jīng)營決策 規(guī)劃經(jīng)營方針 控制經(jīng)營過程和考評責任業(yè)績的基本程序 操作技能和基本方法 二 教學內(nèi)容 教學要求及教學重難點二 教學內(nèi)容 教學要求及教學重難點 CHAPTER 1 The Role History and Direction of Management Accounting 教學內(nèi)容教學內(nèi)容 Chapter 1 provides an overview of management accounting This chapter also is an opportunity to discuss ethical behavior 教學要求教學要求 1 LearningLearning the role of management accountants in an organization and could provide a brief historical description of management accounting 2 MasteringMastering the differences between management accounting and financial accounting 3 UnderstandingUnderstanding the current focus of management accounting and the importance of ethical behavior for managers and management accountants 教學重難點教學重難點 1 MasteringMastering the differences between management accounting and financial accounting 2 UnderstandingUnderstanding the current focus of management accounting CHAPTER 2 Basic Management Accounting Concepts 教學內(nèi)容教學內(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 教學要求教學要求 1 Learning tangible and intangible products and explain why there are different product 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 教學重難點教學重難點 1 Mastering could prepare income statements 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 教學內(nèi)容教學內(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 activity based costing system discussed in the next chapter In addition several methods to estimate and evaluate the cost equation are discussed 教學要求教學要求 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 components using the high low 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 教學重難點教學重難點 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 Understanding 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 教學內(nèi)容教學內(nèi)容 Technological changes in manufacturing have made the traditional costing method obsolete in many firms Unit based 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 教學要求教學要求 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 activity based costing system works activity based customer and supplier costing 3 Understanding functional based costing approaches and why functional based costing approaches may produce distorted costs 教學重難點教學重難點 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 costing approaches may produce distorted costs CHAPTER 5 Job Order Costing 教學內(nèi)容教學內(nèi)容 Product costing plays 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 introduces students to the important topic of job order costing 教學要求教學要求 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 the source documents used in job order costing 教學重難點教學重難點 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 CHAPTER 6 Process Costing 教學內(nèi)容教學內(nèi)容 If time permits coverage of process 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 you focus on the weighted average approach 教學要求教學要求 1 Learning the basic characteristics and cost flows associated with process manufacturing and equivalent units and explain their role in process costing 2 Mastering the differences between the weighted average method and the FIFO method of accounting 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 教學重難點教學重難點 1 Mastering the differences between 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 processing departments CHAPTER 7 Support Department Cost Allocation 教學內(nèi)容教學內(nèi)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 are costed and the limitations associated with those assignments The introductory scenario discusses a copying department in a large regional public accounting firm 教學要求教學要求 1 Mastering how to calculate single charging rates for a support department and allocate support department costs to producing departments using the direct sequential and reciprocal methods and calculate departmental overhead rate 2 Understanding the difference between support departments and producing departments 教學重難點教學重難點 1 Mastering how to calculate single charging rates for a support department and allocate support department costs to producing departments using the direct sequential and reciprocal methods and calculate departmental overhead rate CHAPTER 8 Functional and Activity Based Budgeting 教學內(nèi)容教學內(nèi)容 Budgeting is one topic that most students can relate to since they are involved with their own personal budgets Students may benefit by reading the scenario at the beginning of the chapter 教學要求教學要求 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 flexible 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 教學重難點教學重難點 1 Mastering the master budget identify its major components and explain the interrelationships of the various components 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 教學內(nèi)容教學內(nèi)容 This chapter covers standard costing and variances 教學要求教學要求 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 their meanings 3 Understanding the basic concepts underlying variance analysis and explain when variances should be Investigated 教學重難點教學重難點 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 their meanings 2 Understanding the basic concepts underlying variance analysis and explain when variances should be Investigated CHAPTER 10 Activity and Strategic Based Responsibility Accounting 教學內(nèi)容教學內(nèi)容 Activity based 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 comfortable with the topics from Chapters 3 and 4 教學要求教學要求 1 Learning the difference among functional based activity based and strategic based responsibility accounting systems 2 Mastering the basic features of the Balanced Scorecard 3 Understanding process value analysis and activity performance measurement 教學重難點教學重難點 1 Mastering the basic features of the Balanced Scorecard 2 Understanding process value analysis and activity performance measurement CHAPTER 11 Quality Costs and Productivity Measurement Reporting and Control 教學內(nèi)容教學內(nèi)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 textbooks 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 教學要求教學要求 1 Learning the four types of quality costs 2 Mastering 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 3 Understanding what productivity is and calculate the impact of productivity changes on profits 教學重難點 1 Mastering 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 productivity changes on profits CHAPTER 12 Environmental Cost Management 教學內(nèi)容教學內(nèi)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 教學要求教學要求 1 Learning the importance of measuring environmental costs 2 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 教學重難點 1 Mastering how environmental costs are assigned to products and processes 2 Understanding the life cycle cost assessment model and activity and strategic based environmental control CHAPTER 13 Performance Evaluation in the Decentralized Firm 教學內(nèi)容教學內(nèi)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 many firms 教學要求教學要求 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 performance the role of transfer pricing in a decentralized firm 教學重難點 Mastering how to compute and explain return on investment ROI and economic value added EVA CHAPTER 14 International Issues in Management Accounting 教學內(nèi)容教學內(nèi)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 many firms 教學要求教學要求 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 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 教學重難點 1 Mastering the ways management 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 Performance Evaluation 教學內(nèi)容教學內(nèi)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 教學要求教學要求 1 Learning the differences 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 customer 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 教學重難點 1 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 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 教學內(nèi)容教學內(nèi)容 Cost volume profit CVP analysis can be used to illustrate how managers use accounting data for planning and decision making Students who enjoy solving puzzles will probably enjoy the discussion of CVP A more complete analysis of the subject material can be taught by using simple algebra 教學要求教學要求 1 Learning the impact of activity based costing on cost volume profit analysis 2 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 cost volume profit analysis in a multiple product setting 3 Understanding a profit volume graph and a cost volume profit graph and explain the meaning of each and the impact of risk uncertainty and changing variables on cost volume profit analysis 教學重難點 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 cost volume profit analysis in a multiple product setting CHAPTER 17 Tactical Decision Making 教學內(nèi)容教學內(nèi)容 This chapter deals with relevant information and how it is used in short run decisions 教學要求教學要求 1 Learning the tactical decision making model 2 Mastering how the activity resource usage model is used in assessing relevancy and how to apply the tactical decision making concepts in a variety of business situations 3 Understanding the impact of cost on pricing decisions 教學重難點 Mastering how the activity resource usage model is used in assessing relevancy and how to apply the tactical decision making concepts in a variety of business situations CHAPTER 18 Capital Investment Decisions 教學內(nèi)容教學內(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 教學要求教學要求 1 Learning what a capital investment decision is and distinguish between independent and mutually exclusive capital investment decisions 2 Mastering how to compute the payback period and accounting rate of return for a proposed investment and explain their roles in capital investment decisions and use net 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 NP