管理会计(双语)教学大纲

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1、《管理会计》(双语)教学大纲课程名称：《管理会计》(双语)课程编码：B0421004适用专业及层次：会计学专业本科层次课程总学时：48学时课程总学分：3学分理论学时：48学时实践学时：0学时先修课程：会计学原理、成本会计等一、课程的性质、目的与任务管理会计是会计、财管专业的专业基础课。通过本课程的教学，使学生了解现代管理会计学在会计学科体系中的地位和作用，掌握管理会计的基本内容和基本理论，学会如何在社会主义市场经济条件下和现代企业制度环境中，进一步加工和运用企业内部财务信息，预测经济前景、参与经营决策、规划经营方针、控制经营过程和考评责任业绩的基本程序、操作技能和基本

2、方法。二、教学内容、教学要求及教学重难点CHAPTER1TheRole,History,andDirectionofManagementAccounting【教学内容】Chapter1providesanoverviewofmanagementaccounting.Thischapteralsoisanopportunitytodiscussethicalbehavior.【教学要求】1.LEARNINGTHEROLEOFMANAGEMENTACCOUNTANTSINANORGANIZATION,ANDCOULDPROVIDEABRIEFHISTORICALDESCR

3、IPTIONOFMANAGEMENTACCOUNTING;2.Masteringthedifferencesbetweenmanagementaccountingandfinancialaccounting;3.Understandingthecurrentfocusofmanagementaccounting，andtheimportanceofethicalbehaviorformanagersandmanagementaccountants【教学重难点】1.Masteringthedifferencesbetweenmanagementaccountingand

4、financialaccounting;2.Understandingthecurrentfocusofmanagementaccounting.CHAPTER2BasicManagementAccountingConcepts【教学内容】Thischapterintroducesbasicterminologythatisusedthroughoutthetext.Accountingissometimescalledthelanguageofbusiness.LearningtheaccountingterminologyinChapter2issimilarto

5、learningaforeignlanguage.UnderstandingtheaccountingterminologyinChapter2iscrucialtostudentsunderstandingtopicscoveredlater.【教学要求】1.LEARNINGTANGIBLEANDINTANGIBLEPRODUCTSANDEXPLAINWHYTHEREAREDIFFERENTPRODUCTCOSTDEFINITIONS;2.MASTERINGCOULDPREPAREINCOMESTATEMENTSFORMANUFACTURINGANDSERVICEO

6、RGANIZATIONS;3.Understandingthecostassignmentprocess,andthedifferencesbetweenfunctional-basedandactivity-basedmanagementaccountingsystems.【教学重难点】1.Masteringcouldprepareincomestatementsformanufacturingandserviceorganizations;2.LEARNINGTANGIBLEANDINTANGIBLEPRODUCTSANDEXPLAINWHYTHEREAREDIF

7、FERENTPRODUCTCOSTDEFINITIONS;CHAPTER3ACTIVITYCOSTBEHAVIOR【教学内容】ThischapterexpandsthediscussionofcostbehaviorinChapter2;morespecifically,itfocusesonactivitycostbehavior.Inaddition,theresourceusagemodelispresented.Thischapterisanimportantfoundationfortheactivity-basedcostingsyste