【专业必修课】管理会计2 (M9 英文)

2018年12月18日
课程代码31131464E
课程名称管理会计2 (M9 英文)
Intermediate and Advanced Management Accounting (M9)
开课学院部、中心):会计学院
课程性质 专业必修课      学分数4
总学时:  72       讲授学时:  72        实验学时: 0 
预修课程:管理学财务会计1 (M1 英文)财务会计2 (M5.1 英文) 管理会计1 (M2 英文)
课程主要内容:
管理会计2 (M9 英文)是会计学专业(国际会计CPA方向)的专业必修课。该课程强调培养学生胜任管理会计工作的相应技术和能力。课程目标在于:了解管理会计人员如何在管理决策中提供信息的角色;培养为管理决策分析相关信息的能力;了解如何设计管理控制系统并付诸实施;培养管理咨询过程中的职业道德。课程内容还包括计算机电子表格软件在决策过程中的应用。
Intermediate and Advanced Management Accounting (M9) is designed to assist you in acquiring skills and developing professional competence. This course is aimed at:
Acquiring conceptual understanding of the role of management accountants in providing information to support managerial decisions
Building up an ability to perform analyses relevant to specific managerial decisions
Developing an awareness of current issues in designing and implementing effective management control system
Cultivating the moral responsibility of management accountants to their profession and to the manager they advise
Computer spreadsheets have been integrated into the course.
修读对象及要求:
会计学专业(国际会计CPA方向)本科大三学生