教学目标细化.doc

《教学目标细化.doc》由会员上传分享，免费在线阅读，更多相关内容在工程资料-天天文库。

1、教学目标细化CHAPTER1ManagementAccounting:InformationThatCreatesValueCentralFocusandLearningObjectivesThischapterprovidesacomprehensiveoverviewofthefieldofmanagementaccounting.Afterstudyingthischapter,studentsshouldbeableto:1.Understandandexploitthedifferencesbetw

2、eenmanagementaccountinginformationandfinancialaccountinginformation.2.Understandhowtheorganization’sstrategydrivestheneedfordifferenttypesofmanagementaccountinginformation.3.Recognizethetypeofmanagementaccountinginformationthatwillbeusefulinagivenorganizati

3、on.4.Understandhowfinancialaccountinginformationprovidesanoverallmeasureofanorganization’sperformance.5.Realizehowmanagementaccountantscandevelopnonfinancialinformationthatcanpredictandexplainfinancialresults.6.Appreciatethebehavioralandethicalissuesfacedby

4、managementaccountants.CHAPTER2CostManagementConceptsandCostBehaviorCentralFocusandLearningObjectivesThischapteroutlinesthefundamentalsofcostmanagementconcepts,costclassifications,andcostbehavior.Afterstudyingthischapter,studentsshouldbeableto:1.Explainwhyth

5、eappropriatederivationofacostdependsonhowthecostwillbeusedStatethedifferencebetweenflexiblecostsandcapacity-relatedcostsandwhythedifferenceisimportant.2.Usecostbehaviorinformationtocomputetheorganization’sbreakevensaleslevel.3.Showwhytheconceptofopportunity

6、costisusedinshort-rundecision-makingandhowopportunitycostrelatestoconventionalaccountingcosts.4.Explainwhymanagementaccountantshavedevelopedthenotionsoflong-runandshort-runcostsandhowthesedifferentcostsareusedindecisionmaking.5.Explainthemodernapproachtocos

7、tclassificationsbasedonactivitylevels.6.Explainthenotionoflifecyclecostandhowthatideaisusedinnewproductandproductpurchasingdecisions.CHAPTER3TraditionalCostManagementSystemsCentralFocusandLearningObjectivesThischapterpresentsfundamentalconceptsrelatingtobas

8、icproductcostingsystems.Afterstudyingthischapter,studentsshouldbeableto:61.Understandjobordercostingsystems.2.Understandhowusingjobbidsheetsiseffectiveforestimatingproductcostsinajobordercostingsystem.