资源描述：
《管理会计(双语)大纲2》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、《管理会计（双语）》课程教学大纲(适用于会计学专业)（2003年制订，2004年修订）课程编号：英文名：managementaccounting课程类别：专业主干课前置课：financialmanagement,costaccounting后置课：advancedmanagementaccounting学分：2学分课时：36课时主讲教师：肖凯,蒋琰等选定教材：Atkinson,Banker,Kaplan,Young,ManagementAccounting.北京:清华大学出版社，2001年.课程概述：Thecentralfocusofthiscur
2、riculumishowcostmanagementaccountinghelpsmanagersmakebetterdecisions.Costaccountantsormanagementaccountantsareincreasinglybecomingintegralmembersofdecision-makingteamsinsteadofjustdataproviders.Tolinktothisdecision-makingemphasis,the"differentcostsfordifferentpurposes"themeisu
3、sedthroughoutthiscurriculum.Byfocusingonbasicconcepts,analyses,uses,andproceduresinsteadofproceduresalone,werecognizecostaccountingasamanagerialtoolforbusinessstrategyandimplementation.Wealsopreparestudentsfortherewardsandchallengesfacingthemintheprofessionalcostaccountingworl
4、dbothtodayandtomorrow.教学目的：Byteachingcostmanagementaccounting,wewanttomakestudentsknowthefollowingthreekeypoints.First,studentsshouldmastercostandmanagementterms.Second,studentscanexplainbasicprinciplesofcostaccountingandmanagementaccounting.Third,studentscanusethewidelyusedme
5、thodsinthefieldofmanagementaccounting.Studentsshouldlearnhowtousetheappropriatemethodtosolvespecificproblems.Theyshouldbeabletoplan,andthendecideonhowtoattainthedesiredgoals.Meanwhile,theyshouldlearnhowtocontrol,anddecidingonperformanceevaluationandtherelatedfeedbackthatwillhe
6、lpfuturedecisionmaking.教学方法：Teachingmethodisveryimportantintheteachingactivities.Questions,Exercises,Problems,aCollaborativeLearningProblem,conceptsinaction,surveysofcompanypracticearerepresentationsoftheteachingmodel.Questionsrequirestudentstounderstandbasicconceptsandthemean
7、ingofkeyterms.13Exercisesareshort,structuredassignmentsthattestbasicissuespresentedinthechapter.Problemsarelongerandmoredifficultassignments.Eachchapterhasanethics-relatedproblem.TheCollaborativeLearningProblemisthelastassignmentineachchapter.Theseproblemsaregroupassignmentsth
8、atrequirestudentstothinkcriticallyaboutaparticularproblemorsp
