管理会计双语版总结-73页PPT资料
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).
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。
管理会计全课件(全套完整课件)
保本点与保利点的计算与分析
01
保本点计算与分析
02
保本点销售量计算
03
保本点销售额计算
保本点与保利点的计算与分析
01 02 03
安全边际与保本作业率分析 保利点计算与分析 保利点销售量计算
保本点与保利点的计算与分析
保利点销售额计算
目标利润敏感性分析Βιβλιοθήκη 本量利分析在经营决策中的应用
新产品投产决策分析
成本性态分析的概念与方法
成本性态分析的概念
成本性态分析是指通过对成本与业务 量之间的依存关系进行研究，将成本 划分为固定成本、变动成本和混合成 本等不同类型的分析过程。
成本性态分析的方法
主要包括高低点法、散布图法和回归分 析法等。这些方法可以帮助企业更准确 地理解和预测成本行为，为决策提供支 持。
成本预测的方法
历史成本分析法、因素分析法、目标成本法 等。
成本预测的应用
制定成本计划、控制成本开支、评价经济效 益等。
利润预测的方法与应用
利润预测的方法
本量利分析法、敏感性分析法等。
利润预测的应用
制定利润计划、评价经营成果、进行投资决策等。
05
短期经营决策
短期经营决策的概念与特点
短期经营决策的概念
长期投资决策的风险分析
市场风险
由于市场需求变化或竞争加剧导致投资项目 收益下降的风险。
财务风险
由于资金筹措困难或融资成本上升导致投资 项目无法按计划实施的风险。
技术风险
由于技术更新或替代技术的出现导致投资项 目失败的风险。
政策风险
由于政策变化或法规调整导致投资项目受到 不利影响的风险。
THANKS
管理会计与财务会计的关系
管理会计套课件幻灯片完整版ppt教学教程最全电子讲义(最新)
三、成本函数 由于管理会计根据成本习性将企业的全部成本划分为变动 成本和固定成本两大类，因此总成本的组成可以写作如下 表达式：
总成本 = 固定成本总额 + 变动成本总额 = 固定成本总额 + 单位变动成本 × 业务量
【任务引例解析】
元发公司生产所需的电子部件成本、支付给工人的计件工 资成本、支付给销售机构的销售佣金，其成本总额随着业 务量（生产量或销售量）的增减变动呈正比例变动，所以， 属于变动成本；管理人员的工资、厂房及生产设备按直线 法计提的折旧，在一定时期和一定业务量范围内，其总额 不随业务量的增减变动而变动，所以属于固定成本；包装 车间工人的工资会随着业务量的变动而变动，但不是正比 例变动，所以，属于混合成本。
一、管理会计与财务会计的联系
1、二者的数据来源相同 2、二者的最终目标一致
二、管理会计与财务会计的区别
（详见下页表格）
特征
1、核算目 的
2、核算重 点
3、核算依 据
4、核算对 象
5、核算方 法
6、核算要 求
7、核算程 序
8、编表时 间
9、法律效
财务会计
为外部提供会计信息 反映过去和现在 必须遵守会计准则和会计制度 整个企业的生产经营活动 有专门的会计程序和核算方法 力求精确
任务二 管理会计的职能和内容
【任务引例】
文广公司是一家文化用品生产企业，日前，公司高管正在 召开会议，为下一年度的资本预算做计划。近年来，市场 对该公司大部分产品的需求大量增加，整个行业正经历着 生产不足的状况，因此公司拟增加投资扩大企业的生产规 模。参加会议的高管分别从市场、营销、财务等角度对资 本支出的需要进行分析，并提出了下一年度拟增加投资的 三个具体项目。会后，公司董事长要求财务总监对这三个 项目进行详细的分析，并向董事会提出报告。你认为，提 交项目分析报告是财务总监的职能吗？为什么？
《管理会计》PPT课件
•管理会计概述•成本性态分析与变动成本法•本量利分析•经营预测与决策目录•全面预算管理•责任会计与业绩评价管理会计的定义与特点定义管理会计是会计学的一个分支，主要为企业内部管理服务，通过一系列专门方法，利用财务会计提供的资料及其他资料进行加工、整理和报告，使企业各级管理人员能据以对日常发生的各项经济活动进行规划与控制，并帮助决策者作出各种专门决策的一个会计分支。
特点侧重于为企业内部管理服务、方式方法灵活多样、兼顾全局和局部两个方面、面向未来、会计信息不受会计准则约束。
管理会计与财务会计的关系联系区别管理会计的职能与作用职能作用成本性态分析的概念与方法成本性态分析的概念成本性态分析的方法高低点法、散布图法、最小二乘法等。
变动成本法的特点与优势变动成本法的特点变动成本法的优势变动成本法与完全成本法的比较产品成本构成内容不同存货估价及成本流程不同分期损益不同相关范围假设模型线性假设01 02 03边际贡献率= 边际贡献/ 单价变动成本率= 单位变动成本/ 单价保本点业务量保本点销售额1 2 3010203确定联合单位（多种产品的固定比例组合）计算联合单位的边际贡献和保本点销售额联合单位法多产品的本量利分析定性预测法定量预测法确定预测目标明确预测的对象、期限和范围。
要点一要点二收集和分析资料收集相关历史数据、市场信息和专家意见，进行整理和分析。
根据预测目标和资料特点，选择合适的预测方法。
选择预测方法运用选定的预测方法进行计算和分析，得出预测结果。
进行预测对预测结果进行检验和评估，判断其准确性和可靠性。
评估预测结果战略决策涉及企业长期发展方向和目标的决策，如市场定位、产品策略等。
管理决策为实现战略目标而进行的日常管理决策，如生产计划、销售策略等。
明确决策要解决的问题和达到的目标。
收集信息收集与决策相关的各种信息，包括内部信息和外部信息。
确定决策目标VS提出备选方案对备选方案进行评估和比较，分析其优缺点和风险。
管理会计ManagementAccountingppt课件
10年的监禁。
企业风险管理
一个公司用于主动 识别和管理风险的
过程。
Should I try to avoid the risk, share the risk, accept the risk, or reduce the risk?
一旦公司识别出风险，通过实施特定控制，或许 大多数常见的风险管理策略可用来降低风险。
学习目标
• 了解管理工作 • 掌握管理会计与财务会计的主要区别 • 了解管理会计在组织中的作用 • 了解管理方法的变化对管理会计的影响 • 了解管理会计师道德行为守则
会计的定义
会计（Accounting）是一个信息系统，是 为了使信息使用者能够作出有根据的判断 和决策而认定、计量和传递经济信息的程 序。
对以下人员所承担公司责任 的一个包含广泛的声明：
雇员
顾客
供应商
在公司运营方面涉及的社会公众
公司治理（Corporate Governance）
指导和控制一个公司的制度
董事会 激励和监控 高管层 努力取得 股东目标
公司治理
一个有效的公司治理制度也应该能 保护公司其他利益相关者的利益
雇员
顾客 债权人 供应商
4.报告内容 5.约束依据 6.工作规范
财务会计
管理会计
整个企业
企业内部各个 部门
遵循GAAP、会 计准则
不受GAAP约束
固定程序、强 无固定程序和 制对外报告 报告强制要求
管理会计与财务会计的区别
7.行为影响 8.时间跨度 9.方法体系
财务会计
管理会计
侧重于计量和传 业绩报告中计量
输经营活动信息， 的结果将影响管
成本和管理会计 知识拓展课件(供双语教学使用)
A-12
The Profit-Maximizing Price
Under certain conditions, the profit-maximizing price can be determined using the following formula:
Profit-maximizing markup on = variable cost
A-15
The Profit-Maximizing Price
The 75 percent markup for the strawberry glycerin soap is lower than the 141 percent
markup for the apple-almond shampoo. This is because the demand for strawberry
A-5
Price Elasticity of Demand
Demand for a product is elastic if a change in price has a substantial effect on the number of units sold.
Example The demand for gasoline is relatively elastic because if a gas station raises its price,
Pricing Products and Services
Appendix A
McGraw-Hill/Irwin
Copyright © 2008, The McGraw-Hill Companies, Inc.
A-2
Learning Objective 1
成本和管理会计 知识拓展课件(供双语教学使用)
= -2.34
McGraw-Hill/Irwin
Copyright © 2008, The McGraw-Hill Companies, Inc.
A-11
Price Elasticity of Demand
The price elasticity of demand for the strawberry glycerin soap is larger, in absolute value, than the apple-almond shampoo. This
This graph depicts how the profit-maximizing markup is generally affected by how sensitive unit sales are to price.
McGraw-Hill/Irwin
Optimal markup on variable cost
A-7
Price Elasticity of Demand
Єd =
ln(1 + % change in quantity sold) ln(1 + % change in price)
Price elasticity of demand Natural log function
McGraw-Hill/Irwin
unit sales will drop as customers seek lower prices
elsewhere.
McGraw-Hill/Irwin
Copyright © 2008, The McGraw-Hill Companies, Inc.
A-6
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Chapter 6 : Business Decisions using Cost Behavior
Absorption costing and variable costing
Functional and contribution income statement
7
Chapter 5 : Cost Behavior
Common cost behavior patterns
Fixed costs : think as total Variable costs : think on a per-unit basis Relevant range
Mixed costs and its separation
4
Chapter 3 :Determining Costs of Products
Job order costing
Direct material : trace
Direct labor : trace
Manufacturing overhead : allocate
Cost pool and allocation base
Comparison of traditional and ABC overhead allocation
6
Major Points of Cost Allocation
1
Why allocate?
2
How much to allocate?
3
Allocate to whom?
4
How to allocate?
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Sales
Variable Costs
Contribution Margin
Direct Material Direct Labor Variable Mfg. Variable S&A
Actual cost system vs. normal cost system
Over-apply vs. under-apply
Process costing
Equivalent units and cost per equivalent unit
Cost of ending work-in-process
Cost of completed units
5
Chapter 4 : Activity Based Costing
ABC
Cost driver : causes the cost to occur Steps to employ ABC
Review manufacturing overhead Identify major activities Pool the costs of major activities Determine multiple cost application rates Determine the costs assigned to individual products
accounting Management accounting in China
2
Chapter 2 :Classifying Costs
Assigning costs to cost objects
Product cost
Direct materials Direct labor Manufacturing overhead
Review
1
Chapter 1: Introduction
Why management accounting? Origin and evolution of management
accounting Contrasting financial and management
accounting Ethical standards for management
Period cost
Selling cost Administrative cost
Prime cost and conversion cost
3
Chapter 2 :Classifying Costs
Inventory classifications
Raw materials Work-in-process Finished goods
Sensitivity analysis
9
CVP Equations
Sales – Variable Costs – Fixed Costs = target profit (SP/unit * units) – (VC/unit * units) – FC = target profit
(Sales) – (VC ratio * Sales) – FC = target profit
The flow of product cost
Manufacturing cost for current period + Beginning work-in-process inventory = cost of goods available to be finished - Ending work-in-process inventory = Cost of goods manufactured
Contribution margin
total vs. per unit Contribution margin ratio
Break-rofit (in units and in dollars)
Three formulas (page 136)
The engineering approach Scatter graphing The high-low method Regression analysis
8
Chapter 6 : Business Decisions using Cost Behavior
Cost-volume-profit analysis