《管理会计(双语)》教学大纲

《管理会计（双语）》课程教学大纲

课程编码：12120203k206

课程性质：专业必修课

学分：3

课时：48

开课学期：第五学期

适用专业：会计学

一、课程简介

《管理会计(双语》是会计学专业（本科）的一门必修课程。是以现代企业所处的社会经济环境为背景，明确阐明以企业为主体，密切联系现代会计的预测、决策、规划、控制、考核评价等职能，系统地介绍了现代管理会计的基本理论、基本方法和实用操作技术。课程分为三部分，第一部分主要交代了管理会计的基本原理和传统管理会计的基本方法；第二部分主要分别讨论管理会计各项职能在实践中的应用程序与具体操作方法。第三部分集中介绍管理会计发展的新领域。

管理会计是一门理论性较强、计算内容较多的课程。通过该门课程的学习，使学生领会管理会计的精髓，掌握管理会计的基本理论和基本方法，学会各种分析方法的应用技能和技巧，不断提高学生分析问题和解决问题的能力。

二、教学目标

课程总体目标：通过本课程教学，掌握管理会计的基本理论和基本分析方法，结合相应的实践教学，培养学生能独立开展各项管理会计工作的能力。具体入下：

1.了解管理会计的产生与发展，明确管理会计的特点、职能、内容和任务；

2.掌握成本习性与变动成本法、本量利分析等管理会计基础分析方法，并了解方法的一般原理；

3.掌握短期经营决策分析、长期投资决策分析、全面预算、标准成本控制、责任会计等内容的基本理论与方法。

三、教学内容

（一）Chapter 1 Managerial Accounting Concepts and Principles

The 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 Costing

The 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 accounting

system.

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 Systems

The 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 Analysis

The 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 unit

contribution 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-even

point and sales necessary to achieve a target profit.

5. Compute the break-even point for a company selling more than one product, the

operating 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 Budgeting

The 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 income

statement 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 the

balanced scorecard for an investment center.

5. Describe and illustrate how the market price, negotiated price, and cost price

approaches 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 Turnover

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.

（八）Chapter 8 Differential Analysis, Product Pricing, and Activity-Based Costing The 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 Analysis

The 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 cash

payback methods.

3. Evaluate capital investment proposals using the net present value and internal rate of

return 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、实验教学

1. 实验项目与课时分配

3.实验报告

The basic requirements of the experiment report, including: name of the experiment, purpose of the experiment, case data, case analysis, conclusions and enlightenment.

六、课程考核与成绩评定

1.考核方式：考查；笔试；闭卷。

2.成绩评定

课程总评成绩＝平时考核成绩×30％＋＋实验成绩期末×（15）％＋期末考核成绩×（55）％。【平时考核方式分值权重】

【课程结课考试试题类型】

试题类型及权重

六、推荐教材和教学参考书

1、教材：

M·苏珊娜·奥利弗(M.Suzanne Oliver) · Managerial Accounting·北京：中国人民大学出版社，2011（第1版）

2、参考书：

[1]雷?H.加里森(Ray H.Garrison)、埃里克?W.诺琳(Eric W.Noreen) ·会计:管理会计(第14版)(英文版) 东北财经大学出版社，2012.8（第1版）

[2]崔学刚、饶菁·会计学原理(英文版)(第21版)·北京：中国人民大学出版社，2013（第1版）

大纲制订人：谭嵩吴雪晴

大纲审定人：吴国强

制订时间：2017年7月 30

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