《管理會計(jì)Ⅱ》課程教學(xué)大綱英文版

1、Syllabus of Managerial Accounting Course Name：Managerial Accounting Course Code： Credits：3.0 Total Credit Hours：48 Lecture Hours：40 Experiment Hours：0 Programming Hours：8 Practice Hours：0Total Number of Experimental (Programming) Projects 4 , Where, Compulsory ( 4 ), Optional ( 0 ).School：School of

2、Business Target Major：Accounting、Course Nature & Aims This course is the core course of accounting major. As a professional main course, this course integrates the knowledge of accounting, intermediate financial accounting, cost accounting and other courses that students have taken before, involving

3、 the content of cost volume profit analysis, comprehensive budget, difference analysis, pricing decision and management decision. It has the characteristics of combining theory with practice The professional knowledge and skills of decision-making, control and assessment, and the ability of integrat

4、ing theory with practice play an important role. After learning this course, students can integrate modern management and accounting, and gradually have the enterprise management concept of prediction, decision-making and innovation.、Course Objectives 1. Moral Education and Character Cultivation.Thi

5、s course is a professional course combining management and accounting. In order to implement the basic task of cultivating talents by virtue, we should take cultivating talents by virtue as the central link to realize the whole process and all-round education. Centering on the goal of accounting tal

6、ents training, according to the thought and path of cultivating people and accounting talents, through the theoretical teaching of management accounting course, students can form healthy world outlook, outlook on life, values, outlook on the rule of law and ethics, develop good accounting profession

7、al quality, possess accounting professional ethics, accounting professional code of conduct, and practice the core of socialism Values in the daily work, to love the post, follow the guidelines, do not make false accounts. Embody the core values of socialism, train students to take on the responsibi

8、lity of the times, and strive for building socialism with Chinese characteristics.2. Course ObjectivesThrough the study of this course, students qualities, skills, knowledge and abilities obtained are as follows：Objective 1. Master the basic theories and methods of management accounting.（Correspondi

9、ng to Chapter 1, supporting for graduation requirements index 2.4）Objective 2. Familiar with cost habit and cost forecast, master cost volume profit analysis method, cost management system and activity-based costing.（Corresponding to Chapter 2-4, supporting for graduation requirements index 5.1）Obje

10、ctive 3. Master the methods of long-term and short-term pricing decisions and various specific short-term business decisions.（Corresponding to Chapter 5-6, supporting for graduation requirements index 4.1）Objective 4. Be familiar with the concept and advantages of budget, and master the methods of p

11、reparing general budget and flexible budget, and how to calculate the differences at all levels, and take measures to control the differences.（Corresponding to Chapter 7-8, supporting for graduation requirements index 3.1）In a word, through mastering various technical methods such as decision-making

12、, control and responsibility assessment, students are trained to analyze and solve specific problems in enterprise management. At the same time, we should learn how to further process and use the internal financial information of enterprises, predict the economic prospect, participate in business de

13、cision-making, plan business policies, control business process and evaluate the basic procedures, operating skills and basic methods of responsibility performance under the conditions of socialist market economy and modern enterprise system environment, so as to help students become internal manage

14、rs of enterprises after graduation Make sure that the financial personnel who plan and control the financial affairs lay the necessary theoretical foundation.3. Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the graduation req

15、uirements indices 2.4, 5.1, 4.1, 3.1, as follows:Supporting for Graduation RequirementsCourse ObjectivesGraduation RequirementsIndices and Contents Supporting for Graduation RequirementsTeaching TopicsLevel of Support IndicesContentsObjective 12. Comprehensive knowledge abilityIndex 2.4:Understand t

16、he concept of accounting and its embodiment in specific areas, can analyze and deal with the basic transactionsChapter 1HObjective 25. Professional competenceIndex 5.1:Master basic accounting theory and method in accounting field, and strengthen the professional skillsChapter 2-4MObjective 34. Decis

17、ion making abilityIndex 4.1:Master the basic theories and methods of financial accounting and supervision; formulate the requirements and procedures of corporate financial accounting in combination with accounting regulations, regulations and standards, and provide a basis for the selection and judg

18、ment of accounting policiesChapter 5-6MObjective 43. Problem analysis abilityIndex 3.1:Master the basic knowledge and theory of company operation, and can find and analyze the deficiencies and problems in enterprise management from the perspective of accounting workChapter 7-8H、Basic Course Content

19、Part 1 Focus on Decision MakingChapter 1 Management Accounting, the Business Organization and Professional Ethics（supporting course objectives 1）1.1 Accounting and Decision Making1.2 Cost-benefit and Behavioral Considerations1.3 The Management Process and Accounting1.4 Planning and Control for Produ

20、ct Life Cycles and the Value Chain1.5 Accountings Position in the Organization1.6 Management Accounting and Your Career1.7 Adaptation to Change1.8 Ethical Conduct for Professional AccountantsTeaching Requirements: This chapter provides a comprehensive overview of the field of management accounting.

21、After studying this chapter, students should be able to: 1. Master the major users and uses of accounting information;2. Know the cost-benefit and behavioral issues involved in designing an accounting system;3. Master the role of budgets and performance reports in planning and control;4. Discuss the

22、 role accountants play in the companys value-chain functions;5. Identify why accounting is important in a variety of career paths;6. Understand current trends in management accounting;7. Understand why ethics and standards of ethical conduct are important to accountants.Key Points：The main differenc

23、es between financial accounting and management accounting, the role of the companys value chain function, the cost-effectiveness and behavior issues involved in the design of accounting systemDifficult Points：The role of the companys value chain function, the cost-effectiveness and behavior issues i

24、nvolved in the design of accounting systemChapter 2 Introduction to Cost Behavior and Cost-Volume Relationships （supporting course objectives 2）2.1 Identifying Resources, Activities, Costs, and Cost Drivers2.2 Variable- and Fixed-Cost Behavior2.3 Cost-Volume-Profit Analysis2.4 Additional Uses of Cos

25、t-Volume Analysis2.5 Nonprofit Application2.6 Sales-Mix Analysis2.7 Impact of Income TaxesTeaching Requirements: This chapter outlines the fundamentals of cost behavior and CVP analysis. After studying this chapter, students should be able to:1. Know how activity cost drivers affect cost behavior;2.

26、 Master how changes in cost driver levels affect variable and fixed costs;3. Master how to calculate break-even sales volume in total dollars and total units;4. Understand a cost-volume-profit graph and understand the assumptions behind it;5. Identify how to calculate sales volume in total dollars a

27、nd total units to reach a target profit.6. Master the differences between contribution margin and gross margin.7. Understand the effects of sales mix on profits (Appendix 2A);8. Understand cost-volume-profit relationships on an after-tax basis (Appendix 2B).Key Points：Analyze the sales volume and sa

28、les revenue of breakeven point and breakeven point according to cost behavior and cost volume profit relationshipDifficult Points：Calculate the sales volume and sales revenue of the breakeven point and the breakeven point according to the cost volume profit analysis under different conditionsChapter

29、 3 Measurement of Cost Behavior （supporting course objectives 2）3.1 Cost Drivers and Cost Behavior3.2 Management Influence on Cost Behavior3.3 Cost Functions3.4 Methods of Measuring Cost Functions3.5 Use and Interpretation of Least-Squares Regression3.6 Regression Analysis ProceduresTeaching Require

30、ments: This chapter presents fundamental concepts relating to cost function. After studying this chapter, students should be able to:1. Master the contents of step- and mixed-cost behavior;2. Understand management influences on cost behavior;3. Know how to measure and mathematically express cost fun

31、ctions and use them to predict costs;4. Understand the importance of activity analysis for measuring cost functions;5. Master how to calculate cost behavior using the engineering analysis, account analysis, high-low, visual-fit, and least-squares regression methods.Key Points：The contents of step- a

32、nd mixed-cost behavior; how to calculate cost behavior using the engineering analysis, account analysis, high-low, visual-fit, and least-squares regression methodsDifficult Points：How to calculate cost behavior using the engineering analysis, account analysis, high-low, visual-fit, and least-squares

33、 regression methodsChapter 4 Cost Management Systems and Activity-Based Costing（supporting course objectives 2）4.1 Cost Management Systems4.2 Cost Accounting Systems4.3 Cost Terms Used for External Reporting Purposes4.4 Traditional and Activity-Based Cost Accounting Systems4.5 Activity-Based Managem

34、ent: A Cost Management System Tool4.6 Detailed Illustration of Traditional and Activity-Based Cost Accounting SystemsTeaching Requirements: This chapter presents fundamental concepts relating to activity-based cost systems. After studying this chapter, students should be able to:1. Understand the pu

35、rposes of cost management systems;2. Identify the relationship among cost, cost object, cost accumulation, and cost assignment;3. Master the differences between direct and indirect costs;4. Know the major reasons for allocating costs;5. Identify the main types of manufacturing costs: direct material

36、s, direct labor, and indirect production costs;6. Master how the financial statements of merchandisers and manufacturers differ because of the types of goods they sell;7. Master the main differences between traditional and activity-based costing (ABC) systems and why ABC systems provide value to man

37、agers;8. Understand activity-based management (ABM) to make strategic and operational control decisions;9. Understand the steps in designing an activity-based costing system (Appendix 4).Key Points：The main differences between traditional and activity-based costing (ABC) systems and why ABC systems

38、provide value to managersDifficult Points：The steps in designing an activity-based costing systemChapter 5 Relevant Information for Decision Making with a Focus on Pricing Decisions （supporting course objectives 3）5.1 The Concept of Relevance5.2 Pricing Special Sales Orders5.3 Basic Principles for P

39、ricing Decisions5.4 General Influences on Pricing in Practice5.5 Cost-Plus Pricing5.6 Target CostingTeaching Requirements: This chapter looks at many factors related to marketing decisions. After studying this chapter, students should be able to:1. Master the differences between relevant and irrelev

40、ant information for making decisions;2. Know how to apply the decision process to business decisions;3. Master the differences between absorption and contribution-margin income statements, and identify their relevance for decision making;4. Master how to decide to accept or reject a special order us

41、ing the contribution-margin technique;5. Understand why pricing decisions depend on the characteristics of the market;6. Identify the factors that influence pricing decisions in practice;7. Master how to compute a target sales price by various approaches, and compare the advantages and disadvantages

42、 of these approaches;8. Know how to use target costing to decide whether to add a new product.Key Points：The differences between relevant and irrelevant information for making decisions; how to apply the decision process to business decisions; how to decide to accept or reject a special order using

43、the contribution-margin technique; how to compute a target sales price by various approaches, and compare the advantages and disadvantages of these approachesDifficult Points：How to decide to accept or reject a special order using the contribution-margin technique; how to compute a target sales pric

44、e by various approaches, and compare the advantages and disadvantages of these approachesChapter 6 Relevant Information for Decision Making with a Focus on Operational Decisions （supporting course objectives 3）6.1 Analyzing Relevant Information: Focusing on the Future and Differential Attributes6.2

45、Make-or-Buy Decisions6.3 Deletion or Addition of Products, Services, or Departments6.4 Optimal Use of Limited Resources: Product-Mix Decisions6.5 Joint Product Costs: Sell or Process Further Decisions6.6 Keeping or Replacing Equipment6.7 Identify Irrelevant or Misspecified Costs6.8 Conflicts Between

46、 Decision Making and Performance EvaluationTeaching Requirements: This chapter introduces a number of issues relating to operating decisions. After studying this chapter, students should be able to:1. Be familiar to how to use a differential analysis to examine income effects across alternatives and

47、 show that an opportunity cost analysis yields identical results；2. Master whether to make or to buy certain parts or products；3. Understand whether to add or delete a product line using relevant information；4. Identify the optimal product mix when production is constrained by a scarce resource；5. M

48、aster how to whether a joint product should be processed beyond the split-off point；6. Be familiar to whether to keep or replace equipment；7. Identify irrelevant or misspecified costs；8. Understand how performance measures can affect decision making.Key Points：Different operating decisions using rel

49、evant information Difficult Points：Different operating decisions using relevant informationPart 2 Accounting for Planning and controlChapter 7 Introduction to Budgets and Prepare the Master Budget（supporting course objectives 4）7.1 Budgets and Organization7.2 Types of Budgets7.3 Preparing the Master

50、 Budget7.4 Budgets as Financial Planning Models7.5 Use of Spreadsheet Models for Sensitivity AnalysisTeaching Requirements: This chapter focuses on many types and aspects of budgeting. After studying this chapter students should be able to:1. Understand how budgets facilitate planning and coordinati

51、on;2. Identify possible human relations problems caused by budgets;3. Understand potentially dysfunctional incentives in the budget process;4. Master the difficulties of sales forecasting;5. Explain the major features and advantages of a master budget;6. Understand the principal steps in preparing a

52、 master budget;7. Be familiar to how to prepare the operating budget and the supporting schedules;8. Master how to prepare the financial budget;9. Understand how to use a spreadsheet to develop a budget (Appendix 7).Key Points：The major features and advantages of a master budget; how to prepare the

53、operating budget and the supporting schedules; how to prepare the financial budgetDifficult Points：How to prepare the operating budget and the supporting schedules; how to prepare the financial budgetChapter 8 Flexible Budgets and Variance Analysis （supporting course objectives 4）8.1 Using Budgets a

54、nd Variances to Evaluate Results8.2 Isolating the Causes of Variances8.3 Flexible-Budget Variances in Detail8.4 Overhead VariancesTeaching Requirements: This chapter focuses on various variances calculation and evaluation. After studying this chapter students should be able to:1. Master how to disti

55、nguish between flexible budgets and static budgets;2. Be familiar to use flexible-budget formulas to construct a flexible budget based on the volume of sales;3. Understand how to prepare an activity-based flexible budget;4. Master the performance evaluation relationship between static budgets, flexi

56、ble budgets, and actual costs;5. Be familiar to compute activity-level variances and flexible-budget variances;6. Master how to compute and interpret price and quantity variances for inputs based on cost-driver activity;7. Be familiar to compute variable overhead spending and efficiency variances;8.

57、 Master how to compute the fixed overhead spending variance.Key Points：Compute various variances and explain the causes of variancesDifficult Points：Compute various variances and explain the causes of variances、Table of Credit Hour DistributionTeaching ContentIdeological and Political Integrated Lec

58、ture HoursExperiment HoursPractice HoursProgramming HoursSelf-study HoursExercise ClassDiscussion HoursChapter 1 Management Accounting, the Business Organization, and Professional EthicsIt explains the development of ancient accounting discipline in China, and integrates into the content of Chinese

59、traditional culture by explaining the views of Confucius, Mencius and Hanfeizi on Accounting in history.2Chapter 2 Introduction to Cost Behavior and Cost-Volume RelationshipsPay attention to the education of cost accounting treatment attitude, accounting professional post education and accounting pe

60、rsonnel quality requirements, especially patriotism and professionalism.42Chapter 3 Measurement of Cost BehaviorPay attention to the education of cost accounting treatment attitude, accounting professional post education and accounting personnel quality requirements, especially patriotism and profes