【专业选修课】管理会计

2018年12月18日
课程代码31130183
课程名称管理会计
Management Accounting
开课学院部、中心):会计学院
课程性质 专业必修课      学分数3
总学时:  54       讲授学时:  54        实验学时: 0 
预修课程:管理学 中级财务会计  成本会计
课程主要内容:
这门课程可以使学生了解关于作出决策和支持决策的管理会计要素。它介绍了成本会计的本质、来源和目标以及对任何管理会计都十分重要的应用于企业的成本核算方法。同时,它也阐述了编制并使用预算,标准成本和方差分析作为计划和控制企业成本的重要工具。最后,它也向学生介绍了测评和监督组织机构表现的方法。
这门课程的内容主要包括以下几个方面:
1. 管理信息的本质、来源和目标
2. 成本会计技术
3. 预算:本质和目标,统计技术,编制预算等
4. 标准成本
5. 绩效评价
这门课程的目的是提升学生管理会计技术的知识和内涵,从而使他们能够在纷繁复杂的商业环境下利用计划、控制和监督的方式来支持企业管理。
Elements of management accounting which are used to make and support decisions are taught in this course. This course has introduced the nature, the source  and purpose of cost accounting and the costing techniques used in business which are essential for any management accountant . It has also looked at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and  controlling business costs. In the end, it has give an introduction to measuring and monitoring the performance of an organisation.
The main content of this course mainly includes the following parts:
A  The nature, source and purpose of management information
B  Cost accounting techniques.
C  Budgeting: nature and purpose, statistical techniques,budget preparation and so on
D Standard costing
E Performance measurement
The aim is to develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business context.  
修读对象及要求:
会计学专业(国际会计方向——英会)本科大三学生