《ManagementAccounting》教學大綱（本科）

^ManagementAccounting^教學大綱課程英文名ManagementAccounting課程代碼10203Y07學分3總學時48理論學時48實驗/實踐學時0課程類別學科基礎課課程性質必修先修課程管理學原理、經濟學原理、會計學原理適用專業(yè)金融工程開課學院經濟與管理學院執(zhí)筆人審定人制定時間2018年4月一、課程地位與課程目標（一）課程地位Thismoduleisdesignedtoemphasizetheacquisitionandapplicationofskillsandknowledgenecessarytoinformmanagersresponsiblefbrplanning,decision-makingandcontrolandwillprovidetheunderpinningskillsandknowledgerequiredfbrmoreadvancedstudy.Managementaccountingisanessentialcomponentinthedecisionmakingprocessoforganizations.Unlikefinancialaccountingwhichfocusesonpastperformance,managementaccountingrequiresafonvardlookingperspectivethatcanbeusedtofeedintoplanningandobjectivesetting.Thismodulewillintroduceanddemonstratetheaccountingtechniqueswhichareusedinplanningandcontrolandshortandlongtermdecisionmaking.Itwillcritique（hevarioustechniques,discussthetheoreticalunderpinningandreflectonapplicationandvalidity.Themodulewillalsodrawonaspectsoforganisationalbehaviour,andtherisky,uncertainandquickly-changingenvironmentinwhichmanyorganisationsoperate.Thismodulewillenablestudentstodevelopkeyskillsessentialinfinancialmanagementinorganisations,andwillensurethattheywillbeabletoapplythevarioustechniquesusedandinterprettheinformationproduced.Theywillbeexpectedtocritiquethetoolsusedanddiscusstheirapplicabilityinaservicedrivenglobalbusinessenvironment.Oneofthemainfocusesforthedesignofthismodulehasbeenthefurtherdevelopmentofrelevantemployabilityandprofessionalskills.Suchskillsareimplicitinthelearningoutcomes.（二）課程目標Thismodule,likeallmodulesatAngliaRuskin,istaughtonthebasisofachievingintendedlearningoutcomes.Onsuccessfulcompletionofthemodule,thestudentwillbeexpectedtobeabletodemonstratethefollowing:

KnowledgeandunderstandingIntellectual,practical,affectiveandtransferableskillsLO1.Identify,describe,evaluateandapplyofarangeofmanagementaccountingtechniques;KnowledgeandunderstandingIntellectual,practical,affectiveandtransferableskillsLO3.Evaluateanddistinguishbetweenalternativecoursesofactionusingappropriatetechniques.LO4.CriticallyevaluatetheroleoffinancialinformationinthecontextofthewholeorganisationTheassessmentisbasedonmeetingtheselearningoutcomes,shownexplicitlyinsection4,wheretheassessmenttaskislinkedtotheselearningoutcomes.二、課程目標達成的途徑與方法課程目標達成的途徑主要通過課堂教學，輔以課外作業(yè)的形式。三、課程目標與相關畢業(yè)要求的對應關系課程目標課程目標對畢業(yè)要求的支撐程度（H、M、L）畢業(yè)要求3畢業(yè)要求4畢業(yè)要求7課程目標1MMM課程目標2MMM四、課程主要內容與基本要求Thetablebelowindicateshowthemodulewillbedelivered.However,thisscheduleisindicativeandmaybesubjecttochange.NoTopicSynopsisSessions1CostBehaviourIntroductiontothemoduleanddiscussionofbasiccostconcepts:fixedcosts,variablecosts,costobjectsetc.Lectureandworkedexampleandexercises2MarginalandAbsorptionCostingIntroductiontoMarginalCostingandLectureandworkedexampleandexercises3Cost-Volume-ProfitanalysisCalculationofBreak-evenpointLectureandworkedexampleandexercises4InvestmentappraisalCriticalevaluationofPB,ARR,NPVandIRRLectureandworkedexampleandexercises

NoTopicSynopsisSessions5Introductionto:ActivityBasedCostingRelevantCostingIntroducingkeyconceptsinABC.Criticalevaluationofadvantagesandlimitations.Lectureandworkedexampleandexercises6StandardCostingPart1CalculationanddiscussionofvariancesLectureandworkedexampleandexercises7StandardCostingPart2CalculationanddiscussionofvariancesLectureandworkedexampleandexercises8BudgetingPart1FunctionalbudgetsLectureandworkedexampleandexercises9BudgetingPar(2TypesofbudgetsLectureandworkedexampleandexercises10PerformanceMeasurementSystemsIntroductiontotheBalancedScorecardLectureandworkedexampleandexercises五、課程學時安排教學內容教學內容學時數(shù)學生任務對應課程目標1CostBehaviour41、22MarginalandAbsorptionCosting4作業(yè)11、23Cost-Volume-Profitanalysis6作業(yè)22、34Investmentappraisal62、35Introduction(o:ActivityBasedCostingRelevantCosting6作業(yè)336StandardCostingPart16作業(yè)43、47StandardCostingParl241、2、38BudgetingPart14作業(yè)52、3、49BudgetingPart24作業(yè)63、410PerformanceMeasurementSystems41、2、4六、實踐環(huán)節(jié)及基本要求序號實驗項目學時基本要求實驗性質實驗類別七、考核方式及成績評定考核內容考核方式評定標準（依據(jù)）占總成績比例過程考核含到課率及平時作業(yè)等上課點名考勤、對作業(yè)進行成績評定20-50%期末考核閉卷對期末試卷進行評定50-80%考核類別考試成績登記方式百分制八、推薦教材與主要參考書I、推薦教材[1]LateR.C.Sekhar;A.V.Rajagopalan著，《ManagementAccountingKOxfordUniversityPress,USA,2012年11月版。[2]WillSeal著，^Management