成本管理会计学下英语课程大纲.docx

成本管理会计学下英语课程大纲.docx

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成本管理会计学下英语课程大纲

《成本管理会计（下）（英语）》教学大纲

课程编号：

040153B

课程类型：

专业课

总学时：

48讲课学时：

48实验（上机）学时：

0

学　　分：

3

适用对象：

国际会计专业

先修课程：

会计学基础（英语）、成本管理会计（上）

一、课程的教学目标

"IntermediateManagementAccounting"（MA2）isoneofmandatorycoursesfortheexcellenceclassintheCertifiedPublicAccountantprogram.TheaimofIntermediateManagementAccountingistoassistyou,throughthestudyofthesetopics,todeveloptheprofessionalcompetenceandskillsthatwillenableyoutounderstandtherequirementsofmanagementreporting.Thiscoursewillalsohelptodevelopyourabilitytoassessasituation,identifyissuesandalternatives,andformulaterecommendationsusingprofessionaljudgment.

Specially,AdvancedManagementAccountingaimsatthefollowingoutcomes:

firstly,acquiringconceptualunderstandingoftheroleofmanagementaccountantinprovidinginformationtosupportmanagerialdecisions;secondly,buildingupanabilitytoperformanalysesrelevanttospecificmanagerialdecisions;thirdly,developinganawarenessofcurrentissuesindesigningandimplementingeffectivemanagementcontrolsystems;finally,cultivatingthemoralresponsibilitiesofmanagementaccountantstotheirprofessionandtothemanagerstheyadvise.Soafterstudyingthiscourse,thestudentsarerequiredtodevelopstrategicmanagementthinking,tomastermethodsinpredictionandcontrol,andtoapplyperformancemeasurementforcompensationmanagement.Moreover,thiscoursealsopreparesstudentsfortheopportunitiesandchallengestheyfaceintheprofessionalmanagementaccountingworldoftodayandtomorrow.

二、教学基本要求（黑体，小四号字）

Coursepurpose

MA2isdesignedtoassistyouinacquiringskillsanddevelopingprofessionalcompetence.Thiscourseaimsatthefollowingoutcomes:

•yourtechnicalknowledgeofissuesinmanagementaccountingandreporting

•yourabilityasaprofessionaltofocusclearlyontheconcernsofmanagement

•yourapplicationofasystematicmethodologyinsolvingarangeofproblems

Overviewofthecourse

Theprimarygoalofmanagementaccountingistoprovidefinancialinformationtomanagerstohelpthemmakebetterdecisions.Forthisinformationtobeuseful,accountantsandmanagersmustcommunicate:

accountantsmustlistentotheirmanagersinordertounderstandtheirinformationneeds,thentransmittherequireddatainaformthatmanagerscanreadilyuse.Thisprocessismoreefficientifaccountantsanticipatetheneedsofmanagers,andaskthemselvesexactlyhoweachreportmightbeused.Themessageistobeginthinkinglikeamanagerorownerearlyintheprocess（whenrequestsforaccountinginformationaremade）ratherthanlater（whenaccountantswritetheirreports）.Ifaccountantsfailtothinklikemanagers,andarepoorcommunicators,theirmanagersmaychoosetodevisetheirowninformationsystems.

Themanagerialcontextissoimportantthroughoutthiscoursethatexamplesandexerciseswilloftenputyoustraightintotheroleofamanager,ineffectby-passingthetraditionalroleofthemanagerialaccountant.Thisisindicativeofthenewroleofthemanagerialaccountant.However,inadditiontothinkinglikemanagers,accountantsfaceanotherchallenge:

thepaceandscopeofchangeinbusiness.Therearemanyexamplesofchangethataffectbusinessesofallsizesandconsequently,thedemandformanagerialaccountinginformation.Changesininformationtechnology,productiontechnology,financialinstruments,andtheabilityofevensmallfirmstoaccessglobalmarketsthroughtheInternetandothermeansareonlysomeofthefactorstowhichmanagerialaccountingmustrespond.Globalizationandtechnologyhaveshortenedthetraditionalmanufacturingcycle.Beingabletorespondtoglobaldemandandconsidertherisksandopportunitiesavailablemaketheaccountantanimportantpartofthemanagementteam.

Youneedtosharpenyourperceptionofthedemandformanagementaccountinginformationandmanagementcontrolsystemsinordertocopeeffectivelywithchange.Itwillhelptothinklikeamanager,evenafteraninformationorreportingsystemhasbeendesignedandimplemented.Ifyouunderstanddemandinspecificsituationsandhowdemandischanging,youwillbeabletoformulateaneffectiveresponse.

Thecloserelationshipbetweenaccountantsandthemanagerstheyinformalsoimpliesthataccountantsmustunderstandthestrategicmanagementprocesstoaidinthedecision-makingprocessofmanagers.Aproperunderstandingofmanagementaccountingmustbemadewithinthecontextofbusinessdecisions.Allorganizations,whetherfor-profitornot-for-profit,mustactwithinthebestinterestsoftheorganizationtoachievethegoalsandobjectivesoftheorganization.Toeffectivelyaccomplishthis,theymustmanagetheorganizationwithanunderstandingofhowtoachievethosegoalsandobjectives.Thisrequiresthemanagementtodevelopandimplementastrategy.Understandingstrategicmanagementisfundamentaltothestudyofmanagementaccounting.Itisonlywiththisunderstandingthataccountantscantrulybecomevaluedmembersofthetopmanagementteam.

Managementaccountantsmustalsounderstandbothprofessionalethicsspecifictoaccountants,andbusinessethicsingeneral.Themannerinwhichprofitsarereported,forexample,sometimesraisesissuesofprofessionalethicsforaccountants,buttherearealsolargerissuesofbusinessethicsforaccountantsandmanagerstoconsider,suchaswhetheritisthesocialresponsibilityoffirmstoincreasetheirprofits.

Thefirstgoalofthecourse—todevelopaconceptualunderstandingoftheroleofmanagementaccountinginformationinsupportingmanagerialdecisions—ispromotedbyintroducingfourcoursethemesinLesson1.Theyarethenusedtoprovideaconceptualframeworkforalldecisionsreviewedintheremaininglessons.Thethemesare:

•planningandcontrolusesofaccountinginformation

•basisofaccounting,fromcashtoaccrual

•costbehaviour（variabletofixed）andtimeframe（shorttolongterm）•costdefinitions,fromproductcoststoeconomiccosts

ThethemesaredescribedindetailinLesson1andmentionedintheoverviewsorearlytopicsoftheremaininglessons.Somereviewandassignmentquestionsrefertothethemes.

Thesequenceoflessonsfollowsthefirsttheme.Lessons2to4emphasizeplanningusesofaccountinginformation.PlanningandcontrolusesarebothimportantinLessons5and6andcontrolistheprimaryconcernofLessons7to9.Lesson10integratesthecoursethemeswiththematerialprovidedinthepreviouslessons.

Thesecondgoalofthecourseistodevelopanabilitytoperformanalysesrelevanttospecificmanagerialdecisions.Thisisthe“number-crunching”aspectofthecourse,althoughsoftwarewillbeusedattimes.Lessonsvaryinintensityofanalysisfromlightworkloads（forexample,Lesson9）toheavy（forexample,Lesson3）.However,formostofyou,thegreatestchallengewillprobablynotbeperforminganalysis;rather,itwillberelatingtheanalysistotheconceptualframeworkofreference（thatis,thefourcoursethemes）.

Thethirdgoalistodevelopanawarenessofcurrentissuesindesigningandimplementingeffectivemanagementcontrolsystems.Whereverpossible,currentorganizationalissuesareusedtoillustrateconceptsandanalysis.Forexample,thepopularpracticeofoutsourcingworkformerlydonebyemployeesiscoveredinLesson7.

Thefinalgoalconcernstheethicaldutiesofmanagementaccountantstotheirprofessionandtothemanagerstheyadvise.Althoughaccountantsworkcloselywithmanagementteams,theymustnotforgetthattheyshouldfollowcodesofprofessionalethicsinadditiontobusinessethicsingeneral.

GradingGuidelines:

Thefollowingareguidelinesonthegradingandtheirweightings:

QuestionItem

PercentWeighting

Participatingandassignments

30%

Including

Groupworkproject（2times）

70%

Participating

10%

Assignments

20%

Term-endExam

70%

ExamGuidelines

Thefollowingareguidelinesonthetopicandtheirapproximateweightings:

QuestionItem

PercentWeighting

Lesson1

10-20%

Lesson2

20-30%

Lesson3

10-20%

Lesson4

20-30%

Lesson5

10-20%

Lesson6

10-20%

三、各教学环节学时分配

教学课时分配

序号

章节内容

讲课

实验

其他

合计

1

Lesson1Roleofthemanagementaccountant,costclassifications,cost-volume-profitanalysis

6

0

0

6

2

Lesson2servicedepartmentcostallocation,jobordercosting,jointandbyproductioncosting

8

0

0

8

3

Lesson3Processcosting,Indirectcostallocationsystems,activity-basedcostingsystems

8

0

0

8

4

Lesson4Variable,AbsorptionandThroughputcosting,Budgetingandpricing

8

0

0

8

5

Lesson5Standardcostsandcostvariances,revenuevariances

8

0

0

8

6

Lesson6Uncertainty,RelevantCosts,TransferPricing

10

0

0

10

合计

48

0

0

48

四、教学内容

Lesson1Roleofthemanagementaccountant,costclassifications,cost-volume-profitanalysis

I.LEARNINGOBJECTIVES

Thislessonwilllaythegroundworkforthecoursebyintroducingmanagementaccounting,theroleofthemanagementaccountantandtheterminologyofmanagementaccounting.Itisimportanttoknowthedefinitionsofthetermsastheywillbeusedthroughoutthecourse,andsomewillbeusedinotherCPApreparatorycourses.Thematerialforthislessonalsodiscussescostbehaviours,andhowmanagementaccountantsdeterminethesebehavioursandthenusethemtopredictcostsandprofitsusingcost-volume-profitanalysis.

II.CHAPTERSYNOPSIS

III.POINTSofEMPHASIS

1.Definethetermstrategydefinition

2.developingstrategy

3.Implementingstrategy

4.managementcontrolsystems

IV.QUESTION

1.Whatisstrategy?

2.Explainwhichcomponentsofanorganizationmustbemanagedwhenimplemen