《管理会计(双语)》教学大纲

《管理会计（双语）》课程教学大纲课程编码：12120203k206课程性质：专业必修课学分：3课时：48开课学期：第五学期适用专业：会计学一、课程简介《管理会计(双语》是会计学专业（本科）的一门必修课程。是以现代企业所处的社会经济环境为背景，明确阐明以企业为主体，密切联系现代会计的预测、决策、规划、控制、考核评价等职能，系统地介绍了现代管理会计的基本理论、基本方法和实用操作技术。课程分为三部分，第一部分主要交代了管理会计的基本原理和传统管理会计的基本方法；第二部分主要分别讨论管理会计各项职能在实践中的应用程序与具体操作方法。第三部分集中介绍管理会计发展的新领域。管理会计是一门理论性较强、计算内容较多的课程。通过该门课程的学习，使学生领会管理会计的精髓，掌握管理会计的基本理论和基本方法，学会各种分析方法的应用技能和技巧，不断提高学生分析问题和解决问题的能力。二、教学目标课程总体目标：通过本课程教学，掌握管理会计的基本理论和基本分析方法，结合相应的实践教学，培养学生能独立开展各项管理会计工作的能力。具体入下：1.了解管理会计的产生与发展，明确管理会计的特点、职能、内容和任务；2.掌握成本习性与变动成本法、本量利分析等管理会计基础分析方法，并了解方法的一般原理；3.掌握短期经营决策分析、长期投资决策分析、全面预算、标准成本控制、责任会计等内容的基本理论与方法。三、教学内容（一）Chapter1ManagerialAccountingConceptsandPrinciplesThemaincontent:Chapter1introducesstudentstomanagerialaccountingandthemanufacturingprocess.Studentswilllearnhowmanagerialaccountingisusedinthemanagementdecisionprocess.Theywillalsobeexposedtotheterminologyusedtodescribecostsrelatedtomanufacturing.LearningObjectives：Afterstudyingthechapter,yourstudentsshouldbeableto:1. Describemanagerialaccountingandtheroleofmanagerialaccountinginabusiness.2. Defineandillustratethefollowingcosts:1.directandindirectcosts,2.directmaterials,directlabor,andfactoryoverheadcosts,3.productandperiodcosts.3. Describeandillustratethefollowingstatementsforamanufacturingbusiness:1.balancesheet,2.statementofcostofgoodsmanufactured,3.incomestatement.4. Describetheusesofmanagerialaccountinginformation.Somekeypoints:directandindirectcosts,directmaterials,directlabor,factoryoverheadcosts,productandperiodcosts;costofgoodsmanufactured.Teachingmethods:useofmultimediatools.WeadoptClassroom-basedteaching,whichissupplementedbythenecessaryclassroomdiscussion.Besides，arrangestudentstodosomeappropriateexercisesandself-extendingreadingafterclass.（二）Chapter2JobOrderCostingThemaincontent：Chapter2introducesstudentstomanagerialjobordercostsystems.Studentswillbeexposedtotheterminologyusedtodescribecostsrelatedtomanufacturing.Thefirstoftwobasicmanufacturingaccountingsystems,joborder,isdescribedinthischapter.Studentslearnhowcostsflowthroughamanufacturingsystemandthebasisfordeterminingproductcostsunderjobordercosting.LearningObjectives：Afterstudyingthechapter,yourstudentsshouldbeableto:1. Describecostaccountingsystemsusedbymanufacturingbusinesses.2. Describeandillustrateajobordercostaccountingsystem.3. Describetheuseofjobordercostinformationfordecisionmaking.4. Describetheflowofcostsforaservicebusinessthatusesajobordercostaccountingsystem.Somekeypoints:JobOrderCostSystem;OverappliedFactoryOverhead;UnderappliedFactoryOverhead;predeterminedoverheadrate;Teachingmethods:useofmultimediatools.WeadoptClassroom-basedteaching,whichissupplementedbythenecessaryclassroomdiscussion.Besides，arrangestudentstodosomeappropriateexercisesandself-extendingreadingafterclass.（三）Chapter3ProcessCostSystemsThemaincontent：Chapter3completesthecoverageofmanufacturingaccountingbyintroducingprocesscosting.ThetextdemonstratesprocesscostingundertheFIFOmethod.Theaveragecostmethodispresentedinthechapter’sappendix.Chapter3alsodiscussestheimpactofjust-in-timesystemsonmanufacturing.LearningObjectives：Afterstudyingthechapter,yourstudentsshouldbeableto:1. Describeprocesscostsystems.2. Prepareacostofproductionreport.3. Journalizeentriesfortransactionsusingaprocesscostsystem.4. Describeandillustratetheuseofcostofproductionreportsfordecisionmaking.5. Comparejust-in-timeprocessingwithtraditionalmanufacturingprocessing.Somekeypoints:ProcessCostSystem;First-in,First-out(FIFO)Method;CostofProductionReport;Just-in-Time(JIT)Processing.Teachingmethods:useofmultimediatools.WeadoptClassroom-basedteaching,whichissupplementedbythenecessaryclassroomdiscussion.Besides，arrangestudentstodosomeappropriateexercisesandself-extendingreadingafterclass.（四）Chapter4CostBehaviorandCost-Volume-ProfitAnalysisThemaincontent:InChapter4,studentslearnhowtoconductcost-volume-profitanalysis.Inpreparationforthisactivity,thechapterdiscussesvariable,fixed,andmixedcosts.LearningObjectives：Afterstudyingthechapter,yourstudentsshouldbeableto:1. Classifycostsasvariablecosts,fixedcosts,ormixedcosts.2. Computethecontributionmargin,thecontributionmarginratio,andtheunitcontributionmargin.3. Determinethebreak-evenpointandsalesnecessarytoachieveatargetprofit.4. Usingacost-volume-profitchartandaprofit-volumechart,determinethebreak-evenpointandsalesnecessarytoachieveatargetprofit.5. Computethebreak-evenpointforacompanysellingmorethanoneproduct,theoperatingleverage,andthemarginofsafety.Somekeypoints:variablecosts;fixedcosts;mixedcosts;High-LowMethod;ContributionMargin;Cost-Volume-ProfitAnalysis;ContributionMarginRatio;UnitContributionMargin.Teachingmethods:useofmultimediatools.WeadoptClassroom-basedteaching,whichissupplementedbythenecessaryclassroomdiscussion.Besides，arrangestudentstodosomeappropriateexercisesandself-extendingreadingafterclass.（五）Chapter5BudgetingThemaincontent:Chapter5emphasizesaccountingactivitiesthathelpmanagersplan,direct,andcontroltheoperationsofabusiness.Budgetingisusedtoestablishbusinessgoalsintheplanningfunction.Budgetshelpguidemanagers’operationaldecisions.Budgetsarealsousedtocontroloperationsasactualresultsarecomparedtothebudgetedresults.LearningObjectives：Afterstudyingthechapter,yourstudentsshouldbeableto:1. Describebudgeting,itsobjectives,anditsimpactonhumanbehavior.2. Describethebasicelementsofthebudgetprocess,thetwomajortypesofbudgeting,andtheuseofcomputersinbudgeting.3. Describethemasterbudgetforamanufacturingcompany.4. Preparethebasicincomestatementbudgetsforamanufacturingcompany.5. Preparebalancesheetbudgetsforamanufacturingcompany.Somekeypoints:GoalConflict；BudgetarySlack；ContinuousBudgeting；StaticBudget；FlexibleBudget；Zero-BasedBudgeting；CapitalExpendituresBudget.Teachingmethods:useofmultimediatools.WeadoptClassroom-basedteaching,whichissupplementedbythenecessaryclassroomdiscussion.Besides，arrangestudentstodosomeappropriateexercisesandself-extendingreadingafterclass.（六）Chapter6PerformanceEvaluationUsingVariancesfromStandardCostsThemaincontent:Standardcostsystemssetbudgetsforthematerials,labor,andfactoryoverheadusedbyamanufacturertoproduceitsproduct.Deviationsfromthesestandardsarereportedasvariances.LearningObjectives：Afterstudyingthechapter,yourstudentsshouldbeableto:1. Describethetypesofstandardsandhowtheyareestablished.2. Describeandillustratehowstandardsareusedinbudgeting.3. Computeandinterpretdirectmaterialsanddirectlaborvariances.4. Computeandinterpretfactoryoverheadcontrollableandvolumevariances.5. Journalizetheentriesforrecordingstandardsintheaccountsandprepareanincomestatementthatincludesvariancesfromstandard.6. Describeandprovideexamplesofnonfinancialperformancemeasures.Somekeypoints:DirectLaborRateVariance ；DirectMaterialsPriceVariance；DirectLaborTimeVariance；DirectMaterialsQuantityVariance；BudgetedVariableFactoryOverhead；FactoryOverheadCostVarianceReport；ControllableVariance；VolumeVariance.Teachingmethods:useofmultimediatools.WeadoptClassroom-basedteaching,whichissupplementedbythenecessaryclassroomdiscussion.Besides，arrangestudentstodosomeappropriateexercisesandself-extendingreadingafterclass.（七）Chapter7PerformanceEvaluationforDecentralizedOperationsThemaincontent:Chapter7appliesresponsibilityaccountingtocost,profit,andinvestmentcenters.Thechapterdemonstratestheresponsibilityaccountingreportsthatareusedtoevaluatedepartmentordivisionperformance.Thisprovidesanexcellentopportunitytoremindyourstudentsthatmanagersarejudged,atleastinpart,usingaccountingdata.LearningObjectives：Afterstudyingthechapter,yourstudentsshouldbeableto:1. Describetheadvantagesanddisadvantagesofdecentralizedoperations.2. Preparearesponsibilityaccountingreportforacostcenter.3. Prepareresponsibilityaccountingreportsforaprofitcenter.4. Computeandinterprettherateofreturnoninvestment,theresidualincome,andthebalancedscorecardforaninvestmentcenter.5. Describeandillustratehowthemarketprice,negotiatedprice,andcostpriceapproachestotransferpricingmaybeusedbydecentralizedsegmentsofabusiness.Somekeypoints:ResponsibilityAccounting；BalancedScorecard；ProfitMargin；DuPontFormula；RateofReturnonInvestment(ROI)；InvestmentCenter ;ResidualIncome；InvestmentTurnoverTeachingmethods:useofmultimediatools.WeadoptClassroom-basedteaching,whichissupplementedbythenecessaryclassroomdiscussion.Besides，arrangestudentstodosomeappropriateexercisesandself-extendingreadingafterclass.（八）Chapter8DifferentialAnalysis,ProductPricing,andActivity-BasedCostingThemaincontent:Thischaptercovers(1)differentialanalysis,(2)methodsofdeterminingthesellingpriceofaproductusingacost-plusmarkupapproach,(3)theeffectsofproductionbottlenecks,and(4)activity-basedcosting.Thecost-plusapproachofproductcostisdescribedinObjective2;totalcostandvariablecostmethodsarepresentedinthechapterappendix.Alltopicsinthischapterareabletostandalone.Therefore,theinstructorisfreetocoveronlyoneortwoofthetopicsifclasstimeisalimitedresourceasthetermdrawstoaclose.LearningObjectives：Afterstudyingthechapter,yourstudentsshouldbeableto:1. Preparedifferentialanalysisreportsforavarietyofmanagerialdecisions.2. Determinethesellingpriceofaproduct,usingtheproductcostconcept.3. Computetherelativeprofitabilityofproductsinbottleneckproductionprocesses.4. Allocateproductcostsusingactivity-basedcosting.Somekeypoints:ProductCostConcept;TargetCosting;ProductionBottleneck;TheoryofConstraints(TOC);Activity-BasedCosting(ABC).Teachingmethods:useofmultimediatools.WeadoptClassroom-basedteaching,whichissupplementedbythenecessaryclassroomdiscussion.Besides，arrangestudentstodosomeappropriateexercisesandself-extendingreadingafterclass.（九）Chapter9CapitalInvestmentAnalysisThemaincontent:Capitalinvestmentanalysisisatopicthatusuallyreceivesdetailedcoverageinintroductoryfinancecoursesand/orintermediateaccounting.Thepurposeofthischapteristogivestudentsabriefintroductiontothebasicsofcapitalinvestmentanalysisusingthefollowingmethods:averagerateofreturn,cashpayback,netpresentvalue,andinternalrateofreturn.LearningObjectives：Afterstudyingthechapter,yourstudentsshouldbeableto:1. Explainthenatureandimportanceofcapitalinvestmentanalysis.2. Evaluatecapitalinvestmentproposalsusingtheaveragerateofreturnandcashpaybackmethods.3. Evaluatecapitalinvestmentproposalsusingthenetpresentvalueandinternalrateofreturnmethods.4. Listanddescribefactorsthatcomplicatecapitalinvestmentanalysis.5. Diagramthecapitalrationingprocess.Somekeypoints:CapitalInvestmentAnalysis；TimeValueofMoneyConcept；AverageRateofReturn；CashPaybackPeriod；InternalRateofReturn(IRR)Method；CapitalRationing.Teachingmethods:useofmultimediatools.WeadoptClassroom-basedteaching,whichissupplementedbythenecessaryclassroomdiscussion.Besides，arrangestudentstodosomeappropriateexercisesandself-extendingreadingafterclass.四、整体课时分配章节（主要知识单元）教学内容课时分配理论课堂练习实验Chapter1ManagerialAccountingConceptsandPrinciples4Chapter2JobOrderCosting4Chapter3ProcessCostSystems44Chapter4CostBehaviorandCost-Volume-ProfitAnalysis41Chapter5Budgeting4Chapter6PerformanceEvaluationUsingVariancesfromStandardCosts4Chapter7PerformanceEvaluationforDecentralizedOperations413Chapter8DifferentialAnalysis,ProductPricing,andActivity-BasedCosting4Chapter9CapitalInvestmentAnalysis44合计36210注：“课时分配”涉及的项目可以根据教学实际、学生学习情况等进行适当调整。五、实验教学1.实验项目与课时分配实验项目编号实验项目名称课时分配实验类别实验类型实验要求每组人数12120203k20601FIFOmethodcaseanalysis4专业基础验证性必修112120203k20602CaseanalysisforDecentralizedOperationsperformance3专业基础验证性必修112120203k20603Investmentcaseanalysis4专业基础验证性必修12.实验项目内容及要求实验项目编号实验项目实验内容基本要求12120203k20601FIFOmethodcaseanalysis(1)Inventoryinformationofcaseentity(2)calculationwiththeFIFOmethod(3)Conclusionandinspiration(1)UnderstandtheFIFOmethod;(2)CorrectlyusetheFIFOmethodtocalculatetheprocesscostingofenterprises;(3)Understandtheimpactofstockoptionsonmanufacturingonmanufacturing..12120203k20602CaseanalysisforDecentralizedOperationsperformance(1)DecentralizedOperationsperformancecaseinformation(2)PerformanceEvaluationforcaseDecentralizedOperations(3)Conclusionandinspiration(1)Understandtheadvantagesanddisadvantagesofdecentralizedoperations.(2)Understandingtheresponsibilityaccountingreport;(3)Tomasterthecalculationmethodsoftherateofreturnon