《ManagementAccounting》教学大纲（本科）

^ManagementAccounting^教学大纲课程英文名ManagementAccounting课程代码10203Y07学分3总学时48理论学时48实验/实践学时0课程类别学科基础课课程性质必修先修课程管理学原理、经济学原理、会计学原理适用专业金融工程开课学院经济与管理学院执笔人审定人制定时间2018年4月一、课程地位与课程目标（一）课程地位Thismoduleisdesignedtoemphasizetheacquisitionandapplicationofskillsandknowledgenecessarytoinformmanagersresponsiblefbrplanning,decision-makingandcontrolandwillprovidetheunderpinningskillsandknowledgerequiredfbrmoreadvancedstudy.Managementaccountingisanessentialcomponentinthedecisionmakingprocessoforganizations.Unlikefinancialaccountingwhichfocusesonpastperformance,managementaccountingrequiresafonvardlookingperspectivethatcanbeusedtofeedintoplanningandobjectivesetting.Thismodulewillintroduceanddemonstratetheaccountingtechniqueswhichareusedinplanningandcontrolandshortandlongtermdecisionmaking.Itwillcritique（hevarioustechniques,discussthetheoreticalunderpinningandreflectonapplicationandvalidity.Themodulewillalsodrawonaspectsoforganisationalbehaviour,andtherisky,uncertainandquickly-changingenvironmentinwhichmanyorganisationsoperate.Thismodulewillenablestudentstodevelopkeyskillsessentialinfinancialmanagementinorganisations,andwillensurethattheywillbeabletoapplythevarioustechniquesusedandinterprettheinformationproduced.Theywillbeexpectedtocritiquethetoolsusedanddiscusstheirapplicabilityinaservicedrivenglobalbusinessenvironment.Oneofthemainfocusesforthedesignofthismodulehasbeenthefurtherdevelopmentofrelevantemployabilityandprofessionalskills.Suchskillsareimplicitinthelearningoutcomes.（二）课程目标Thismodule,likeallmodulesatAngliaRuskin,istaughtonthebasisofachievingintendedlearningoutcomes.Onsuccessfulcompletionofthemodule,thestudentwillbeexpectedtobeabletodemonstratethefollowing:

KnowledgeandunderstandingIntellectual,practical,affectiveandtransferableskillsLO1.Identify,describe,evaluateandapplyofarangeofmanagementaccountingtechniques;KnowledgeandunderstandingIntellectual,practical,affectiveandtransferableskillsLO3.Evaluateanddistinguishbetweenalternativecoursesofactionusingappropriatetechniques.LO4.CriticallyevaluatetheroleoffinancialinformationinthecontextofthewholeorganisationTheassessmentisbasedonmeetingtheselearningoutcomes,shownexplicitlyinsection4,wheretheassessmenttaskislinkedtotheselearningoutcomes.二、课程目标达成的途径与方法课程目标达成的途径主要通过课堂教学，辅以课外作业的形式。三、课程目标与相关毕业要求的对应关系课程目标课程目标对毕业要求的支撑程度（H、M、L）毕业要求3毕业要求4毕业要求7课程目标1MMM课程目标2MMM四、课程主要内容与基本要求Thetablebelowindicateshowthemodulewillbedelivered.However,thisscheduleisindicativeandmaybesubjecttochange.NoTopicSynopsisSessions1CostBehaviourIntroductiontothemoduleanddiscussionofbasiccostconcepts:fixedcosts,variablecosts,costobjectsetc.Lectureandworkedexampleandexercises2MarginalandAbsorptionCostingIntroductiontoMarginalCostingandLectureandworkedexampleandexercises3Cost-Volume-ProfitanalysisCalculationofBreak-evenpointLectureandworkedexampleandexercises4InvestmentappraisalCriticalevaluationofPB,ARR,NPVandIRRLectureandworkedexampleandexercises

NoTopicSynopsisSessions5Introductionto:ActivityBasedCostingRelevantCostingIntroducingkeyconceptsinABC.Criticalevaluationofadvantagesandlimitations.Lectureandworkedexampleandexercises6StandardCostingPart1CalculationanddiscussionofvariancesLectureandworkedexampleandexercises7StandardCostingPart2CalculationanddiscussionofvariancesLectureandworkedexampleandexercises8BudgetingPart1FunctionalbudgetsLectureandworkedexampleandexercises9BudgetingPar(2TypesofbudgetsLectureandworkedexampleandexercises10PerformanceMeasurementSystemsIntroductiontotheBalancedScorecardLectureandworkedexampleandexercises五、课程学时安排教学内容教学内容学时数学生任务对应课程目标1CostBehaviour41、22MarginalandAbsorptionCosting4作业11、23Cost-Volume-Profitanalysis6作业22、34Investmentappraisal62、35Introduction(o:ActivityBasedCostingRelevantCosting6作业336StandardCostingPart16作业43、47StandardCostingParl241、2、38BudgetingPart14作业52、3、49BudgetingPart24作业63、410PerformanceMeasurementSystems41、2、4六、实践环节及基本要求序号实验项目学时基本要求实验性质实验类别七、考核方式及成绩评定考核内容考核方式评定标准（依据）占总成绩比例过程考核含到课率及平时作业等上课点名考勤、对作业进行成绩评定20-50%期末考核闭卷对期末试卷进行评定50-80%考核类别考试成绩登记方式百分制八、推荐教材与主要参考书I、推荐教材[1]LateR.C.Sekhar;A.V.Rajagopalan著，《ManagementAccountingKOxfordUniversityPress,USA,2012年11月版。[2]WillSeal著，^Management