管理会计双语版学习辅助资料.docx
管理会计 双语课件 Management accounting
01 会计信息的概念
Example
The following statements refer to qualities of good information:
（ⅰ） It should be communicated to the right person （ⅱ） It should always be completely accurate before it
关), Complete (完整 ), Accurate (准确 ), Clear (清楚), it should inspire confidence , it should be appropriately communicated , its volume should be manageable, it should be timely (及时 )and its cost (成本收
QUEห้องสมุดไป่ตู้TION
Accounting Information
C ONTENTS
1
信息的概念 The definition of
Information
2 信息的作用
The use of Information
3 案例
Case
01 会计信息的概念
Data and information
Data （ 数据 ） is the raw material for data processing.
01 会计信息的概念
Identify the users of TLC Daycare’s accounting information as internal(I) or external(E).
管理会计双语第5章
作业成本法与作业基础管理
作业成本法与作业基础管理概述
作业成本法是一种基于作业的成本计算方法，而作业基础管理是在作业成本法的基础上， 进一步进行作业优化和管理的方法。
作业成本法与作业基础管理的应用
企业通过识别和计量作业成本，分析作业效率和效益，优化作业流程，以提高生产效率 和降低成本。
作业成本法与作业基础管理的优势
管理会计双语第5章
• 引言 • 管理会计的定义与重要性 • 管理会计的基本概念 • 管理会计的决策工具 • 管理会计的未来发展 • 案例研究
01
引言
章节概述
01
本章主要介绍了管理会计的基本概念、发展历程以及在现代企 业中的重要地位。
02
重点阐述了管理会计的基本职能和作用，以及其在企业决策、
规划、控制和评价等方面的应用。
指成本的产生、消耗和转化的过程， 是管理会计中描述成本性质的一种方 式。
成本习性
指成本的变动规律，是管理会计中分 析成本的一种方法。
预算系统与预算编制
预算系统
是一个综合性的管理系统，用于规划、协调和控制组织的资源分配。
预算编制
是根据组织的战略目标和计划，制定预算方案的过程。
04
管理会计的决策工具
详细描述
该公司在成本核算方面采用了作业成本法，将成本分 配到产品和服务中，从而更准确地反映了产品成本。 在成本分析方面，该公司运用了价值链分析，识别了 成本动因，并优化了业务流程。在成本控制方面，该 公司实施了目标成本管理，设定了明确的成本目标， 并建立了相应的绩效考核体系。这些实践帮助该公司 更好地支持其业务决策，提高了盈利能力。
管理会计的基本概念
成本分类
直接成本
指与特定产品或服务直接相关的成本，可以直接计入该产品或服务的成本中。
财管专业——《管理会计(双语)》
《管理会计（双语）》课程教学大纲课程编码：12120204211课程性质：专业必修课学分：3课时：48开课学期：5适用专业：财务管理一、课程简介《管理会计(双语)是财务管理专业（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。
（一）知识要求：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。
（二）能力要求：1、具有热爱管理会计工作，爱岗敬业的道德观念；2、具有胜任管理会计工作的良好业务素质和身体素质；3、具有预测、决策、规划、控制的实务能力；4、具有管理会计工作的职业判断、分析和思维能力三、教学内容（一）Chapter 1 Managerial Accounting Concepts and PrinciplesThe main content: Chapter 1 introduces students to managerial accounting and the manufacturing process. Students will learn how managerial accounting is used in the management decision process. They will also be exposed to the terminology used to describe costs related to manufacturing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe managerial accounting and the role of managerial accounting in a business.2. Define and illustrate the following costs: 1. direct and indirect costs, 2. direct materials,direct labor, and factory overhead costs, 3. product and period costs.3. Describe and illustrate the following statements for a manufacturing business: 1.balance sheet, 2. statement of cost of goods manufactured, 3. income statement.4. Describe the uses of managerial accounting information.Some key points: direct and indirect costs, direct materials, direct labor, factory overhead costs, product and period costs; cost of goods manufactured.Teaching methods: use of multimedia tools. We ad opt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange stud ents to d o some appropriate exercises and self-extending reading after class.（二）Chapter 2Job Order CostingThe main content：Chapter 2 introduces students to managerial job order cost systems. Students will be exposed to the terminology used to describe costs related to manufacturing. The first of two basic manufacturing accounting systems, job order, is described in this chapter. Students learn how costs flow through a manufacturing system and the basis for determining product costs under job order costing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe cost accounting systems used by manufacturing businesses.2. Describe and illustrate a job order cost accounting system.3. Describe the use of job order cost information for decision making.4. Describe the flow of costs for a service business that uses a job order cost accountingsystem.Some key points: Job Order Cost System; Overapplied Factory Overhead; Underapplied Factory Overhead; predetermined overhead rate;Teaching methods: use of multimedia tools. We adopt Classroom-based teaching,which is suppl emented by the necessary classroom discussion. Besides，arrange stud ents to d o some appropriate exercises and self-extending reading after class.（三）Chapter 3Process Cost SystemsThe main content：Chapter 3 completes the coverage of manufacturing accounting by introducing process costing. The text demonstrates process costing under the FIFO method. The average cost method is presented in th e chapter’s appendix. Chapter 3 also discusses the impact of just-in-time systems on manufacturing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe process cost systems.2. Prepare a cost of production report.3. Journalize entries for transactions using a process cost system.4. Describe and illustrate the use of cost of production reports for decision making.5. Compare just-in-time processing with traditional manufacturing processing.Some key points: Process Cost System; First-in, First-out (FIFO) Method; Cost of Production Report; Just-in-Time (JIT) Processing.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（四）Chapter 4 Cost Behavior and Cost-Volume-Profit AnalysisThe main content: In Chapter 4, students learn how to conduct cost-volume-profit analysis. In preparation for this activity, the chapter discusses variable, fixed, and mixed costs.Learning Objectives：After studying the chapter, your students should be able to:1. Classify costs as variable costs, fixed costs, or mixed costs.2. Compute the contribution margin, the contribution margin ratio, and the unitcontribution margin.3. Determine the break-even point and sales necessary to achieve a target profit.4. Using a cost-volume-profit chart and a profit-volume chart, determine the break-evenpoint and sales necessary to achieve a target profit.5. Compute the break-even point for a company selling more than one product, theoperating leverage, and the margin of safety.Some key points:variable costs; fixed costs; mixed costs; High-Low Method; Contribution Margin; Cost-Volume-Profit Analysis; Contribution Margin Ratio; Unit Contribution Margin.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（五）Chapter 5 BudgetingThe main content: Chapter 5 emphasizes accounting activities that help managers plan, direct, and control the operations of a business. Budgeting is used to establish business goals in the planning function. Budgets help guide managers’ operational decisions. Budgets are also used to control operations as actual results are compared to the budgeted results.Learning Objectives：After studying the chapter, your students should be able to:1. Describe budgeting, its objectives, and its impact on human behavior.2. Describe the basic elements of the budget process, the two major types of budgeting,and the use of computers in budgeting.3. Describe the master budget for a manufacturing company.4. Prepare the basic income statement budgets for a manufacturing company.5. Prepare balance sheet budgets for a manufacturing company.Some key points: Goal Conflict；Budgetary Slack；Continuous Budgeting；Static Budget；Flexible Budget；Zero-Based Budgeting；Capital Expenditures Budget.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（六）Chapter 6 Performance Evaluation Using Variances from Standard Costs The main content: Standard cost systems set budgets for the materials, labor, and factory overhead used by a manufacturer to produce its product. Deviations from these standards are reported as variances.Learning Objectives：After studying the chapter, your students should be able to:1. Describe the types of standards and how they are established.2. Describe and illustrate how standards are used in budgeting.3. Compute and interpret direct materials and direct labor variances.4. Compute and interpret factory overhead controllable and volume variances.5. Journalize the entries for recording standards in the accounts and prepare an incomestatement that includes variances from standard.6. Describe and provide examples of nonfinancial performance measures.Some key points: Direct Labor Rate Variance ；Direct Materials Price Variance；Direct Labor Time Variance；Direct Materials Quantity Variance；Budgeted Variable Factory Overhead；Factory Overhead Cost Variance Report；Controllable Variance；Volume Variance.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（七）Chapter 7 Performance Evaluation for Decentralized Operations The main content: Chapter 7 applies responsibility accounting to cost, profit, and investment centers. The chapter demonstrates the responsibility accounting reports that are used to evaluate department or division performance. This provides an excellent opportunity to remind your students that managers are judged, at least in part, using accounting data.Learning Objectives：After studying the chapter, your students should be able to:1. Describe the advantages and disadvantages of decentralized operations.2. Prepare a responsibility accounting report for a cost center.3. Prepare responsibility accounting reports for a profit center.4. Compute and interpret the rate of return on investment, the residual income, and thebalanced scorecard for an investment center.5. Describe and illustrate how the market price, negotiated price, and cost priceapproaches to transfer pricing may be used by decentralized segments of a business.Some key points:Responsibility Accounting；Balanced Scorecard；Profit Margin；DuPont Formula；Rate of Return on Investment (ROI)；Investment Center ;Residual Income；Investment TurnoverTeaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（八）Chapter 8 Differential Analysis, Product Pricing, and Activity-Based CostingThe main content: This chapter covers (1) differential analysis, (2) methods of determining the selling price of a product using a cost-plus markup approach, (3) the effects of production bottlenecks, and (4) activity-based costing. The cost-plus approach of product cost is described in Objective 2; total cost and variable cost methods are presented in the chapter appendix. All topics in this chapter are able to stand alone. Therefore, the instructor is free to cover only one or two of the topics if class time is a limited resource as the term draws to a close.Learning Objectives：After studying the chapter, your students should be able to:1. Prepare differential analysis reports for a variety of managerial decisions.2. Determine the selling price of a product, using the product cost concept.3. Compute the relative profitability of products in bottleneck production processes.4. Allocate product costs using activity-based costing.Some key points:Product Cost Concept ; Target Costing; Production Bottleneck; Theory of Constraints (TOC); Activity-Based Costing (ABC).Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（九）Chapter 9 Capital Investment AnalysisThe main content: Capital investment analysis is a topic that usually receives detailed coverage in introductory finance courses and/or intermediate accounting. The purpose of this chapter is to give students a brief introduction to the basics of capital investment analysis using the following methods: average rate of return, cash payback, net present value, and internal rate of return.Learning Objectives：After studying the chapter, your students should be able to:1. Explain the nature and importance of capital investment analysis.2. Evaluate capital investment proposals using the average rate of return and cashpayback methods.3. Evaluate capital investment proposals using the net present value and internal rate ofreturn methods.4. List and describe factors that complicate capital investment analysis.5. Diagram the capital rationing process.Some key points: Capital Investment Analysis；Time Value of Money Concept；Average Rate of Return；Cash Payback Period；Internal Rate of Return (IRR) Method；Capital Rationing.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.四、整体课时分配五、课程考核与成绩评定1.考核方式：考查；笔试；闭卷。
管理会计双语版学习辅助资料(doc 29页)
管理会计双语版学习辅助资料(doc29页)部门： xxx时间： xxx整理范文，仅供参考，可下载自行编辑管理会计Managerial Accounting（双语32）学习辅助资料2013-2014-1学期第一部分授课计划使用教材：Managerial Accounting（会计学--管理会计分册，James M. Reeve等，杜兴强改编），中国人民大学出版社，教育部高校工商管理类教学指导委员会双语教学推荐教材总计学时：32第二部分成绩评定第三部分主要内容Terminology------------专业术语（自查中文，了解术语的含义）Major Contents -------本章主要内容（给出的是教材上的一级和二级标题，加※的部分略看，其他需要精读）Questions----------------思考题（取自每一章课后的Eye Openers）School Assignments----作业题（需要做书面作业）Chapter 18 Managerial Accounting Concepts and PrinciplesTerminology:managerial accounting ( or management accounting ); financial accounting;financial statements;stakeholders;shareholders;creditor;government agencies;general public;line department;staff department;management process;planning; directing;controlling;improving;decision making;strategy planning;operational planning;management by exception;Generally Accepted Accounting Principles;service companies;merchandising companies;manufacturing companies;direct cost;indirect cost;period costs;product costs;manufacturing costs;cost object;direct materials cost;direct labor cost;factory overhead;prime costs;conversion costs;selling expenses;administrative expenses;cost of merchandise sold;cost of goods sold;materials inventory;work in process inventory;finished goods inventory;balance sheet;income statement;merchandise available for sale;cost of goods manufactured;cost of finished goods available for sale;statement of cost of goods manufactured.Major Contents:1. Managerial AccountingDifferences Between Managerial Accounting and Financial AccountingThe Management Accountant in the Organization ※Managerial Accounting in the Management Process2. Manufacturing Operations: Costs and TerminologyDirect and Indirect CostsManufacturing Costs3. Financial Statements for a Manufacturing BusinessBalance Sheet for a Manufacturing BusinessIncome statement for a manufacturing company4. Uses of Managerial Accounting ※Questions: (on page 20—21)Eye openers: 1, 4, 13, 14, 15, 16, 18, 20, 21.School assignments:No.Chapter 21 Cost Behavior and Cost-Volume-Profit AnalysisTerminology:cost behavioractivity baserelevant rangevariable costsvariable cost per unit or unit variable costfixed costsfixed cost per unitmixed costshigh-low methodvariable costingcost-volume-profit analysisselling pricesales volumeproduction volumeprofitincome from operationscontribution marginunit contribution margincontribution margin ratio or profit-volume ratiobreak-even pointbreak-even sales( units)break-even sales( dollars)target profitcost-volume-profit chartbreak-even chartprofit-volume chart“what if ”analysis or sensitivity analysissales mixoperating leveragemargin of safetymargin of safety(units)margin of safety(dollars)Major Contents：（★all should be read intensively）1.Cost Behavior。
管理会计双语版总结
8
Chapter 6 : Business Decisions using Cost Behavior
Cost-volume-profit analysis
Actual cost system vs. normal cost system
Over-apply vs. under-apply
Process costing
Equivalent units and ost of ending work-in-process
Contribution margin
total vs. per unit Contribution margin ratio
Break-even (in units and in dollars) Target profit (in units and in dollars)
Three formulas (page 136)
4
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace
Direct labor : trace
Manufacturing overhead : allocate
Cost pool and allocation base
Cost of completed units
5
Chapter 4 : Activity Based Costing
ABC
Cost driver : causes the cost to occur Steps to employ ABC
管理会计(双语)教学大纲
《管理会计》(双语)教学大纲课程名称：《管理会计》(双语)课程编码：B0421004适用专业及层次：会计学专业本科层次课程总学时：48学时课程总学分：3学分理论学时：48学时实践学时：0学时先修课程：会计学原理、成本会计等一、课程的性质、目的与任务管理会计是会计、财管专业的专业基础课。
通过本课程的教学，使学生了解现代管理会计学在会计学科体系中的地位和作用，掌握管理会计的基本内容和基本理论，学会如何在社会主义市场经济条件下和现代企业制度环境中，进一步加工和运用企业内部财务信息，预测经济前景、参与经营决策、规划经营方针、控制经营过程和考评责任业绩的基本程序、操作技能和基本方法。
二、教学内容、教学要求及教学重难点CHAPTER 1 The Role, History, and Direction of Management Accounting【教学内容】Chapter 1 provides an overview of management accounting. This chapter also is anopportunity to discuss ethical behavior.【教学要求】1. Learning the role of management accountants in an organization, and could provide a briefhistorical description of management accounting;2. Mastering the differences between management accounting and financial accounting;3. Understanding the current focus of management accounting，and the importance of ethicalbehavior for managers and management accountants【教学重难点】1. Mastering the differences between management accounting and financial accounting;2. Understanding the current focus of management accounting.CHAPTER 2 Basic Management Accounting Concepts【教学内容】This chapter introduces basic terminology that is used throughout the text. Accounting issometimes 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.【教学要求】1. Learning tangible and intangible products and explain why there are different product costdefinitions;2. Mastering could prepare income statements for manufacturing and service organizations;3. Understanding the cost assignment process, and the differences between functional-based andactivity-based management accounting systems.【教学重难点】1. Mastering could prepare income statements for manufacturing and service organizations;2. Learning tangible and intangible products and explain why there are different product costdefinitions;CHAPTER 3 Activity Cost Behavior【教学内容】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.【教学要求】1. Learning cost behavior for fixed, variable, and mixed costs , and the role of multipleregression in assessing cost behavior ;2.Mastering how to separate mixed costs into their fixed and variable components using thehigh-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 theuse of managerial judgment in determining cost behavior.【教学重难点】1. Mastering how to separate mixed costs into their fixed and variable components using thehigh-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 theuse of managerial judgment in determining cost behavior.CHAPTER 4 Activity-Based Costing【教学内容】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.【教学要求】1. Learning the importance of unit costs, a detailed description of how activities can be grouped intohomogeneous sets to reduce the number of activity rates2. Mastering how an activity-based costing system works, activity-based customer and suppliercosting;3. Understanding functional-based costing approaches, and why functional-based costingapproaches may produce distorted costs.【教学重难点】1. Mastering how an activity-based costing system works, activity-based customer and suppliercosting;2. Understanding functional-based costing approaches, and why functional-based costingapproaches may produce distorted costs.CHAPTER 5 Job-Order Costing【教学内容】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.【教学要求】1. Mastering the differences between job-order costing and process costing, and identify the types offirms 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.【教学重难点】Mastering the differences between job-order costing and process costing, and identify the typesof firms that would use each method, and the cost flows associated with job-order costing; CHAPTER 6 Process Costing【教学内容】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.【教学要求】1. Learning the basic characteristics and cost flows associated with process manufacturing, and equivalent units and explain their role in process costing2. Mastering the differences between the weighted average method and the FIFO method ofaccounting 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 manufacturinginputs and the existence of multiple processing departments.【教学重难点】1. Mastering the differences between the weighted average method and the FIFO method ofaccounting for process costs, and prepare a departmental production report using the weightedaverage method;2. Understanding how to how process costing is affected by nonuniform application of manufacturinginputs and the existence of multiple processing departments.CHAPTER 7 Support Department Cost Allocation【教学内容】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.【教学要求】1. Mastering how to calculate single charging rates for a support department, and allocatesupport-department costs to producing departments using the direct, sequential, and reciprocalmethods, and calculate departmental overhead rate;2. Understanding the difference between support departments and producing departments..【教学重难点】1. Mastering how to calculate single charging rates for a support department, and allocatesupport-department costs to producing departments using the direct, sequential, and reciprocalmethods, and calculate departmental overhead rate;CHAPTER 8 Functional and Activity-Based Budgeting【教学内容】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.【教学要求】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 thevarious 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.【教学重难点】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【教学内容】This chapter covers standard costing and variances.【教学要求】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 forcontrol, and the variable and fixed overhead variances and explain their meanings;3. Understanding the basic concepts underlying variance analysis and explain when variances should beInvestigated.【教学重难点】1. Mastering how to compute the materials and labor variances and explain how they are used forcontrol, and the variable and fixed overhead variances and explain their meanings;2. Understanding the basic concepts underlying variance analysis and explain when variances should beInvestigated.CHAPTER 10 Activity- and Strategic-Based Responsibility Accounting【教学内容】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.【教学要求】1. Learning the difference among functional-based, activity-based, and strategic-based responsibilityaccounting systems.2. Mastering the basic features of the Balanced Scorecard;3. Understanding process value analysis and activity performance measurement.【教学重难点】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【教学内容】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.【教学要求】1. Learning the four types of quality costs;2. Mastering how to prepare a quality cost report and explain the difference between the conventionalview 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.【教学重难点】1.Mastering how to prepare a quality cost report and explain the difference between theconventional 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【教学内容】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.【教学要求】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 environmentalcontrol.【教学重难点】1. Mastering how environmental costs are assigned to products and processes;2. Understanding the life-cycle cost assessment model, and activity- and strategic-based environmentalcontrol.CHAPTER 13 Performance Evaluation in the Decentralized Firm【教学内容】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.【教学要求】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.【教学重难点】Mastering how to compute and explain return on investment (ROI) and economic value added(EVA);CHAPTER 14 International Issues in Management Accounting【教学内容】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.【教学要求】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.【教学重难点】1. Mastering the ways management accountants can manage foreign currency risk;2. Understanding why multinational firms choose to decentralize, and how environmental factors canaffect performance evaluation in the multinational firm, and the role of transfer pricing in themultinational firm.CHAPTER 15 Segmented Reporting and Performance Evaluation【教学内容】Coverage of this chapter expands on material outlined briefly in Chapter 2. Here we use thevariable-costing income statement as a way to organize information on cost behavior. A variety of management decision-making applications are presented.【教学要求】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.【教学重难点】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【教学内容】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.【教学要求】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 themeaning of each, and the impact of risk, uncertainty, and changing variables on cost-volume-profit analysis.【教学重难点】Mastering the number of units that must be sold to break even or to earn a targeted profit., theamount 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【教学内容】This chapter deals with relevant information and how it is used in short-run decisions.【教学要求】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.【教学重难点】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【教学内容】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.【教学要求】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 NPV is better than IRR for capitalinvestment decisions involving mutually exclusive projects.【教学重难点】Mastering how to compute the payback period and accounting rate of return for a proposed investmentand 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.CHAPTER 19 Inventory Management【教学内容】The material in this chapter tends to be more quantitative than in previous chapters. While thematerial is very important to many management accountants, the discussion of these topics is often delayed until the second managerial/cost accounting class.【教学要求】1. Learning the traditional inventory management model, and the theory of constraints and explain how it can be used to manage inventory.2. Understanding JIT inventory management, and long-term contracts, continuous replenishment, electronic data interchange, and JIT II.【教学重难点】Understanding JIT inventory management, and long-term contracts, continuous replenishment, electronic data interchange, and JIT II.三、教学章节及学时分配（一）总体学时分配四、教学方法与教学手段说明教学方法式是以普通理论课堂教学和案例教学为主要形式，注重培养学生活学活用的能力。
《管理会计(双语)》 (10)
Management Accounting: Information for Decision Making andStrategy ExecutionSixth EditionAnthony A. AtkinsonRobert S. KaplanElla Mae MatsumuraS. Mark YoungPrentice HallBoston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei TokyoThis work is protected by United States copyright laws and is providedsolely for the use of instructors in teaching their courses and assessing student learning. Dissemination or sale of any part of this work (includingon the World Wide Web) will destroy the integrity of the work and is not permitted. The work and materials from it should never be made availableto students except by instructors using the accompanying text in their classes. All recipients of this work are expected to abide by these restrictions and to honor the intended pedagogical purposes and the needsof other instructors who rely on these materials.Editor-in-Chief:Donna BattistaExecutive Editor:Stephanie WallEditorial Project Manager:Christina RumbaughProduction Project Manager: Carol O'RourkeSenior Operations Specialist: Diane PeiranoPrinter/Binder: Offset Paperback ManufacturersCopyright © 2012 Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458.Many of the designations by manufacturers and seller to distinguish their products are claimed as trademarks. Where those designations appear in this book, and the publisherwas aware of a trademark claim, the designations have been printed in initial caps or all caps.1098765432 1ISBN-13: 978-0-13-702502-2ISBN-10: 0-13-7022502-5CONTENTSChapter 1 How Management Accounting Information Supports Decision Making 1 Chapter 2 The Balanced Scorecard and Strategy Map 21 Chapter 3 Using Costs in Decision Making 52 Chapter 4 Accumulating and Assigning Costs to Products 102 Chapter 5 Activity-Based Costing 138 Chapter 6 Measuring and Managing Customer Relationships 196 Chapter 7 Measuring and Managing Process Performance 233 Chapter 8 Measuring and Managing Life-Cycle Costs 272 Chapter 9 Behavioral and Organizational Issuesin Management Accounting and Control Systems 303 Chapter 10 Using Budgets for Planning and Coordination 356 Chapter 11 Financial Control 434。
管理会计(双语)-2
indirect costs(overheads) indirect manufacturing expenses(overheads) indirect administrative expense (overheads) indirect selling expense (overheads)
Specific order costing job costing batch costing contract costing Operation costing process costing service costing
3. cost behaviour
Fixed cost Variable cost Semi-variable cost Stepped cost(semi-fixed cost)
Materials costs, labor costs and other expenses
simple and straightforward
Direct and indirect costs
Direct costs direct material costs direct labor costs direct expenses
1. Cost and Classification of costs
Different ways in which costs can be classified 1.functional costs 2.materials costs, labor costs and other expenses 3.direct and indirect costs 4.product or service costs and period costs
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管理会计Managerial Accounting （双语32）学习辅助资料2013-2014-1学期第一部分授课计划使用教材：Managerial Accounting（会计学--管理会计分册，James M. Reeve等，杜兴强改编），中国人民大学出版社，教育部高校工商管理类教学指导委员会双语教学推荐教材总计学时：32第二部分成绩评定第三部分主要内容Terminology------------专业术语（自查中文，了解术语的含义）Major Contents -------本章主要内容（给出的是教材上的一级和二级标题，加※的部分略看，其他需要精读）Questions----------------思考题（取自每一章课后的Eye Openers）School Assignments----作业题（需要做书面作业）Chapter 18 Managerial Accounting Concepts and PrinciplesTerminology:managerial accounting ( or management accounting );financial accounting;financial statements;stakeholders;shareholders;creditor;government agencies;general public;line department;staff department;management process;planning; directing;controlling;improving;decision making;strategy planning;operational planning;management by exception;Generally Accepted Accounting Principles;service companies;merchandising companies;manufacturing companies;direct cost;indirect cost;period costs;product costs;manufacturing costs;cost object;direct materials cost;direct labor cost;factory overhead;prime costs;conversion costs;selling expenses;administrative expenses;cost of merchandise sold;cost of goods sold;materials inventory;work in process inventory;finished goods inventory;balance sheet;income statement;merchandise available for sale;cost of goods manufactured;cost of finished goods available for sale;statement of cost of goods manufactured.Major Contents:1. Managerial AccountingDifferences Between Managerial Accounting and Financial Accounting The Management Accountant in the Organization ※Managerial Accounting in the Management Process2. Manufacturing Operations: Costs and TerminologyDirect and Indirect CostsManufacturing Costs3. Financial Statements for a Manufacturing BusinessBalance Sheet for a Manufacturing BusinessIncome statement for a manufacturing company4. Uses of Managerial Accounting ※Questions: (on page 20—21)Eye openers: 1, 4, 13, 14, 15, 16, 18, 20, 21.School assignments:No.Chapter 21 Cost Behavior and Cost-Volume-Profit AnalysisTerminology:cost behavioractivity baserelevant rangevariable costsvariable cost per unit or unit variable costfixed costsfixed cost per unitmixed costshigh-low methodvariable costingcost-volume-profit analysisselling pricesales volumeproduction volumeprofitincome from operationscontribution marginunit contribution margincontribution margin ratio or profit-volume ratiobreak-even pointbreak-even sales( units)break-even sales( dollars)target profitcost-volume-profit chartbreak-even chartprofit-volume chart“what if ”analysis or sensitivity analysissales mixoperating leveragemargin of safetymargin of safety(units)margin of safety(dollars)Major Contents：（★all should be read intensively）1.Cost BehaviorVariable CostsFixed CostsMixed Costs2. Cost-Volume-Profit RelationshipContribution MarginContribution Margin RatioUnit Contribution Margin3. Mathematical Approach to Cost-Volume-Profit AnalysisTarget Profit4. Graphic Approach to Cost-Volume-Profit AnalysisCost-Volume-Profit (Break-Even) ChartProfit-Volume ChartUse of Computers in Cost-Volume-Profit AnalysisAssumptions of Cost-Volume-Profit Analysis5. Special Cost-Volume-Profit RelationshipSales Mix ConsiderationsOperating LeverageMargin of SafetyQuestions: (on page 99—100)Eye openers: 1;3;9;11;14;15.School assignment:PR 21-1A West Coast Apparel Co. manufactures a variety of clothing types for distribution to several major retail chains. The following costs are incurred in the production and sale of blue jeans:a.Salary of production vice presidentb.Property taxes on property, plant, and equipmentc.Electricity costs of $0.12 per kilowatt-hourd.Salesperson's salary, $30,000 plus 2% of the total salese.Consulting fee of $100,000 paid to industry specialist for marketing advicef.Shipping boxes used to ship ordersg.Dyeh.Threadi.Salary of designersj.Brass buttonsk.Janitorial supplies, $2,000 per monthl.Legal fees paid to attorneys in defense of the company in a patent infringement suit, $40,000 plus $150 per hourm.Straight-line depreciation on sewing machinesn.Insurance premiums on property, plant, and equipment, $50,000 per year plus $4 per $20,000 of insured value over $10,000,000o.Hourly wages of machine operators p.p.Fabricq.Rental costs of warehouse, $4,000 per month plus $3 per square foot of storage used r.r.Rent on experimental equipment, $40,000 per years.Leather for patches identifying the brand on individual pieces of apparel t.t.SuppliesInstructionsClassify the preceding costs as either fixed, variable, or mixed. Use the following tabular headings and place an "X〃 in the appropriate column. Identify each cost by letter in the cost column.Cost Fixed Cost Variable Cost Mixed CostPR 21-5A Data related to the expected sales of snowboards and skis for Winter SportsThe estimated fixed costs for the current year are $420,000.Instructions1.Determine the estimated units of sales of the overall product necessary to reach thebreak-even point for the current year.2.Based on the break-even sales (units) in part (1), determine the unit sales of bothsnowboards and skis for the current year.3.Assume that the sales mix was 60% snowboards and 40% skis. Compare thebreak-even point with that in part (1). Why is it so different?PR 21-6A Soldner Health Care Products Inc. expects to maintain the same inventories at the end of 2010 as at the beginning of the year. The total of all production costs for the year is assumed to be equal to the cost of goods sold. With this in mind, the various department heads were asked to submit estimates of the costs for their departments during 2010. A summary report of these estimates is as follows:It is expected that 20,000 units will be sold at a price of $100 a unit. Maximum sales within the relevant range are 25,000 units.Instructions1.Prepare an estimated income statement for 2010.2.What is the expected contribution margin ratio?3.Determine the break-even sales in units.4.Construct a cost-volume-profit chart indicating the break-even sales.5.What is the expected margin of safety in dollars and as a percentage of sales?6.Determine the operating leverage.PR 21-1B Gaelic Industries Inc., operating at full capacity, sold 22,350 units at a price of $150 per unit during 2010. Its income statement for 2010 is as follows:Management is considering a plant expansion program that will permit an increase of $900,000 in yearly sales. The expansion will increase fixed costs by $242,500, but will not affect the relationship between sales and variable costs.Instructions1.Determine for 2010 the total fixed costs and the total variable costs.2.Determine for 2010 (a) the unit variable cost and (b) the unit contribution margin.pute the break-even sales (units) for 2010.pute the break-even sales (units) under the proposed program.5.Determine the amount of sales (units) that would be necessary under the proposedprogram to realize the $652,500 of income from operations that was earned in 2010.6.Determine the maximum income from operations possible with the expanded plant.7.If the proposal is accepted and sales remain at the 2010 level, what will the incomeor loss from operations be for 2011?8.Based on the data given, would you recommend accepting the proposal? Explain.Chapter 22 BudgetingTerminology:budgetsresponsibility centerbudgetary slackgoal conflictcontinuous budgetingzero-based budgetingstatic budgetflexible budgetmaster budgetincome statement budgetssales budgetproduction budgetdirect materials purchases budgetdirect labor cost budgetfactory overhead cost budgetcost of goods sold budgetselling and administrative expenses budgetbudgeted income statementbalance sheet budgetscash budgetcapital expenditures budgetbudget balance sheetoperating activitiesfinancing activitiesinvesting activitiesMajor Contents:1. Nature and Objectives of BudgetingObjectives of BudgetingHuman Behavior and Budgeting ※2. Budgeting SystemsStatic BudgetFlexible BudgetComputerized Budgeting Systems ※3. Master Budget4. Income Statement BudgetsSales BudgetProduction BudgetDirect Materials Purchases BudgetDirect Labor Cost BudgetFactory Overhead Cost BudgetCost of Goods Sold BudgetSelling and Administrative Expenses BudgetBudgeted Income Statements5. Balance Sheet BudgetsCash BudgetCapital Expenditures BudgetBudgeted Balance SheetQuestions: (on page 125—126)Eye openers:1,3,5,6,8,11,12,14.School assignments: (Preparing an operating budget)Randy’s Kayaks, Inc., manufactures and sells one person fiberglass kayaks. Randy’sThe following additional data about Randy’s sales, production costs, and other expensesInstruction1.Prepare the sales budget.2.Prepare the production budget.3.Prepare the selling and administrative budget.4.Prepare the direct materials purchases budget.5.Prepare the direct labor cost budget.6.Prepare the factory overhead cost budget.7.Prepare the cost of goods sold budget.8.Prepare the cash budget.9.Prepare the budgeted income statement.10.Prepare the budgeted balance sheet.Chapter 23 Performance EvaluationUsing Variances from Standard CostsTerminology:performance evaluationstandard costideal standards or theoretical standardscurrently attainable standards of normal standardstandard pricestandard quantitybudget performance reportcost variancesfavorable cost varianceunfavorable cost variancedirect materials cost variancedirect materials price variancedirect materials quantity variancedirect labor cost variancedirect labor rate variancedirect labor time variancefactory overhead cost variancevariable factory overhead controllable variancefixed factory overhead volume variancevariable factory overhead ratefixed factory overhead ratenonfinancial performance measureMajor Contents:1. StandardsSetting StandardsTypes of StandardsReviewing and Revise Standards※Criticisms of Standard Costs※2. Budgetary Performance EvaluationBudget Performance ReportManufacturing Cost Variances3. Direct Materials and Direct Labor VariancesDirect Materials VariancesDirect Labor Variances4. Factory Overhead VariancesThe Factory Overhead Flexible BudgetVariable Factory Overhead Controllable VarianceFixed Factory Overhead Volume VarianceReporting Factory Overhead VariancesFactory Overhead Account5. Recording and Reporting Variances from Standards ※6. Nonfinancial Performance Measures ※Questions: (on page 20—21)Eye openers: 1,2,3,9,15.School assignment:PR 23-1A Direct materials and direct labor variance analysisBest Bathware Company manufactures faucets in a small manufacturing facility. The faucets are made from zinc. Manufacturing has 50 employees. Each employee presently provides 36 hours of labor per week. Information about a production week is as follows:Standard wage per hr. $14.60Standard labor time per faucet 15 min.Standard number of lbs. of zinc 1.6 lbs.Standard price per lb(磅). of zinc $11.50Actual price per lb. of zinc $11.75Actual lbs. of zinc used during the week 12,400 lbs.Number of faucets produced during the week 7,500Actual wage per hr. $15.00Actual hrs. per week 1,800 hrs.InstructionsDetermine (a) the standard cost per unit for direct materials and direct labor; (b) the price variance, quantity variance, and total direct materials cost variance; and (c) the rate variance, time variance, and total direct labor cost variance.PR23-1B Direct materials, direct labor, and factory overhead cost varianceanalysis.Vintage Dresses Inc. manufactures dresses in a small manufacturing facility. Manufacturing has 20 employees. Each employee presently provides 35 hours of pro-ductive labor per week. Information about a production week is as follows:Standard wage per hr. $10.80Standard labor time per dress 12 min.Standard number of yds. of fabric per dress 3.8 yds.Standard price per yd. of fabric $2.90Actual price per yd. of fabric $2.75Actual yds. of fabric used during the week 12,100 yds.Number of dresses produced during the week 3,250Actual wage per hr. $11.00Actual hrs. per week 700 hrs. InstructionsDetermine (a) the standard cost per dress for direct materials and direct labor; (b) price variance, quantity variance, and total direct materials cost variance; and (c) rate variance, time variance, and total direct labor cost variance.PR 23-3A Direct materials, direct labor, and factory overhead cost variance analysis.Road Ready Tire Co. manufactures automobile tires. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 5,200 tires were as follows:InstructionsDetermine (a) the price variance, quantity variance, and total direct materials variance;(b) the rate variance, time variance, and total direct labor cost variance; (c) variable factory overhead controllable variance, the fixed factory overhead volume variance, and total factory overhead cost variance.PR 23-3B Direct materials, direct labor, and factory overhead cost variance analysisEastern Polymers, Inc., processes a base chemical into plastic. Standard costs and actual costs for direct materials, direct labor, and factory overhead incurred for the manufacture of 23,500 units of product were as follows:InstructionsDetermine (a) the price variance, quantity variance, and total direct materials cost variance; (b) the rate variance, time variance, and total direct labor cost variance; and (c) variable factory overhead controllable variance, the fixed factory overhead volume variance, and total factory overhead cost variance.Chapter 24 Performance Evaluation for Decentralized Operations Terminology:centralized operationsdecentralized operationsresponsibility accountingresponsibility centercost centerprofit centerinvestment centerbudget performance reportcontrollable revenuescontrollable expensesactivity baseservice department charge ratereturn of return on investment(ROI) or rate of return on assetsresidual incomeDuPont formulaprofit margininvestment turnoveroperating profitabilityoperating efficiencybalance scorecardfinancial performancecustomer serviceinnovation and learninginternal processestransfer pricemarket price approachnegotiated price approach\cost approachMajor Contents:1. Centralized and Decentralized OperationsAdvantages of DecentralizationDisadvantages of DecentralizationResponsibility Accounting2. Responsibility Accounting for Cost Centers3. Responsibility Accounting for Profit CentersService Department Charges4. Responsibility Accounting for Investment CentersRate of Return on InvestmentResidual IncomeThe Balance Card ※5. Transfer PricingMarket Price ApproachNegotiated Price ApproachCost Price Approach Questions: (on page176) Eye openers: 1,2,6,7,9,12,13,14.School assignment:Chapter 25 Differential Analysis and Product PricingTerminology:differential analysis (or incremental analysis)differential revenuedifferential costdifferential income(or loss)relevant informationsunk coststime value of moneyopportunity costcost-plus methodmarkuptotal cost conceptproduct cost conceptvariable cost conceptactivity-based costing(ABC)target costingproduction bottleneck(or constraint)theory of constraints(TOC)unit contribution margin per production bottleneck constraintlease or selldiscontinue a segment or productmake or buyreplace equipmentprocess or sellaccept business at a special priceMajor Contents:1. Differential AnalysisLease or SellDiscontinue a Segment or ProductMake or BuyReplace EquipmentProcess or SellAccept Business at a Special Price2. Setting Normal Product Selling PricesTotal Cost ConceptProduct Cost ConceptVariable Cost ConceptChoosing a Cost-Plus Approach Cost Concept Activity-Based CostingTarget Costing3. Production Bottlenecks, Pricing, and ProfitsProduction Bottlenecks and ProfitsProduction Bottlenecks and PricingQuestions: (on page 203)Eye openers: all.School assignment:Problems Series A1、心不清则无以见道，志不确则无以定功。