资源描述：
《《成本与管理计》课的程教学大纲精选》由会员上传分享，免费在线阅读，更多相关内容在应用文档-天天文库。
1、CourseSyllabusforCost&ManagementAccountingPreparedby：MINGYANSchoolofAccountingApprovedby:Preparetime:7-2011-14-Part1CourseInformation1.Generalinformation(1)CourseCode:03110080(2)Attributes:Compulsory,CoreUnitCreditValue:4CreditsTotalTeachingHrs:72hrs(3)Ta
2、rgetAudience:StudentsofAccountingMajor(Sino-AustraliaProject)(4)Pre-requisites:AccountingPrinciples,GeneralManagement2.CoursedescriptionThiscoursefocusesontheevaluativetoolsneededbytoday’scorporatefinancialprofessionals.Thereisastrongemphasisonmanufacturi
3、ng-specifictopics,sincetheseareamongthemostintenseinthefield.However,effortshavealsobeenmadetodemonstratethatcost&managementaccountingisequallyimportanttoservicecompanies.Thebasicunderlyingthemeistobuildstudents’understandingofthethreeprimaryinternalfunct
4、ionsofthecorporatemanagerialaccountingteam:planningoperations,controllingactivities,anddecision-making.Studentswillworkhands-onwithawiderangeofconceptsutilizedinpracticetoaccomplishthesefunctions.Thecourse’sobjectiveisnotonlythatthestudentswillbeabletoact
5、ivelyandeffectivelyapplytheconceptsandtools,butalsothattheywillunderstandandinterpretthemaswellasrecognizesituationsappropriatefortheiruse,andbeabletoformulatesoundbusinessdecisionsasaresult.Criticalthinking,analytical/communicationskillswillbekeystosucce
6、ssfulcompletionofthiscourse.3.Leaningobjectives(1)Understandthefundamentalsofcostandmanagementaccounting,includingthestrategicfocus,andotherbasiccosttermsandconcepts.;(2)Calculationofproductcostsusingjoborder,processandactivity-basedcosting(3)Developmento
7、fanalyticalandproblemsolvingskills;(4)Producevariousmanagerialaccountingplanninginformationanddevelopanalysisusingit;(5)Developandutilizevariousaccountinginformationforshort-termbusinessdecisions.-14-4.Teachingteam(1)Coursecoordinator/controller/instructo
8、r:Mr.MingYan,MSc,CMA,LecturerofAccountingContactdetails:OfficeRoom503,MinzhiBuildingTel025-58318550Emailyanming@nau.edu.cn(2)Courseinstructor:Ms.JuxiangZhang,MCom,LecturerofAccountingContactdetails:5.Resourcesfortea
