【专业必修课】业绩管理(F5英文)

2018年12月18日
课程代码31131154E
课程名称业绩管理(F5英文)
Management Performance
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:  72       讲授学时:  72        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:
业绩管理是建立在F2管理会计知识的基础上,目的是考察学生对如何评价业务表现的理解。这门课程也使学生打下了学习P5高级业绩管理的基础。
本课程首先介绍专业的管理会计内容,然后过渡到决策。学生需要评估周围的稀缺源问题,定价并作出制造或购买决策,以及如何将这些决策与绩效评估的关系。本课程探讨不同的预算编制方法和它们的不足之处。最后,这门课程还介绍了业绩管理系统,评估和控制。会计师需要了解企业应该如何进行管理和控制,以及如何使用信息系统来理过程中的重要性,认识到在不同领域的商业活动中业绩考核的困难以及因未考虑外部条件对业绩的影响而造成的困难。
这门课程的内容主要包括以下几个方面:
专家成本和管理会计的方法
决策技术
预算与控制
绩效测量与控制
这门课程的目的是使学生掌握将管理会计技术应用于计划,决策,业绩评价和控制的定性和定量分析的知识和技能。
Performance Management builds on the knowledge gained in Paper F2, Management Accounting and seeks to examine students’ understanding of how to manage the performance of a business.  It also prepares students for more specialist capabilities which are covered in P5 Advanced Performance Management.
The course begins by introducing more specialised management accounting topics.    Then it considers decision-making.  Students need to appreciate the problems surrounding scarce resource, pricing and  make-or-buy decisions, and how this relates to the assessment of performance. This course explores different budgeting techniques and the problems inherent in them. The course concludes with performance management systems, measurement and control. Accountants need to understand how a business should be managed and controlled and how information systems can be used to facilitate this.  They should appreciate the importance of both financial and non-financial performance measures in management.  Accountants should also appreciate the difficulties in assessing performance in divisionalised businesses and the problems caused by failing to consider external influences on performance.
The main content of this course mainly includes the following parts:
A  Specialist cost and management accounting  techniques
B Decision-making techniques
C  Budgeting and control
D  Performance measurement and control
The aim is to develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control.  
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