管理会计教学大纲英文版.docx

Syllabus of Management Accounting 1Course Name： Management Accounting 1 (cost accounting)Course Code：Credits： 3Total Credit Hours： 48Lecture Hours： 48Experiment Hours：Programming Hours：Practice Hours：Total Number of Experimental (Programming) Projects,Where, Compulsory (), Optional ().School： Department of Accounting, business schoolTarget Major： Accounting MajorI、Course Nature & AimsThis course is the core course of accounting specialty. As a major course for the accounting major, this course has inherited nbasic accounting0 and "intermediate financial accounting", followed by "Management Accounting 2" ，''financial management'1 , "auditing” and ncomputerized accounting*' , accounting is a link between the past and the future of the main professional courses. The teaching task of this course is to let students understand the economic connotation of cost, enterprise cost management system, the process of manufacturing cost accounting, and the basic principle of cost control and analysis Familiar with all kinds of cost calculation methods, understand the development direction of cost accounting. Through the study of this course, students can be competent for the day-to-day work of cost accounting position.II、Course Objectives1. Moral Education and Character Cultivation.Through the course study cost accounting theory and technology, cost accounting related knowledge has a comprehensive understanding. Through the explanation of the history of cost accounting and the process of establishing relevant theories and techniques, we can understand how the predecessors think and overcome the obstacles in the development of cost calculation, help students to establish a scientific way of thinking and work in the spirit of facing challenges. From the perspective of the role of the accounting discipline in the innovation-driven development of our country, taking the research work of the outstanding contributors as the carrier, and integrating the education of the socialist core values into the teaching contents and all links of the whole teaching process, to help students understand the law of history, master the basic national conditions, master the Scientific World Outlook and methodology, and promote the establishment of correct world outlook and values.productcostingprofessional ethics of AccountantsCh 叩ter 8Batching methodCultivating the professional ethics of Accountants2Ch 叩 ter 9Step-by-stepcostingCultivating the professional ethics ofAccountant s62Chapter 10 :Classification and allocation of joint costsCultivating the professional ethics of Accountant s4Chapter 11 :The fixed costsystemCultivating the professional ethics of Accountants4Chapter 12 :Standard cost systemCultivating the professional ethics of Accountants4Chapter 13 : Activity-base d costing and activity-based costing management systemCultivating the professional ethics of Accountants4Chapter 14 :Strategic cost managementCultivating the professional ethics of Accountant s4Total462Sum48V、Summary of Experimental (Programming) ProjectsNo experiment on the machine, No experiment (on the machine) linkVI、Teaching Method(Center> Times New Roman> Font Size 10> Bold) Describe the teaching methods used to achieve the objectives of the course. Classroom Teaching: This course is taught by teachers in the classroom, supplemented by self-study and homework based on course video materials. Flexible use of blackboard and multimedia teaching process, strengthen teacher-student interaction, focus on heuristic teaching. HEURISTIC TEACHING: Aiming at the important knowledge points, teaching is carried out by putting forward questions, analyzing problems and solving problems so as to cultivate students*corresponding ability imperceptibly.VII、Course Assessment and Achievement EvaluationAssessment Methods： ExaminationExamination Formats： Closed-bookGrading Methods： Hundred-mark System( 30% in ordinary times, 70% on finals)Course Assessment Content, Assessment Format and Supporting Course ObjectivesCourseObjectives (Indices)AssessmentContentAssessment Formats and Proportion ( % )GradingClassroomQuest 沁 ningAssignmentEvaluationRoutine TestExperimentReportTermReportTermPaperMidtermExamFinalExamProportion(%)Objective 1(Index 1.2)Thedistinctionbetween cost and expense, make clear each kind ofexpense boundary55Objective 2(Index 2.4)CostAccounting53035Objective 3(Index3.1 >3.2)Selection and calculation of cost calculation method103040Objective 4(Index 5.1 >5.2)Cost Control and analysis, cost accounting development101020Total52570100VHI> Course ResourcesTextbooks：Le anfen, Cost Accounting M. Shanghai. Shanghai University of Finance and Economics, 2020.Bibliography：1. Le yanfen ost Management Accounting MJ.Guilin： Shanghai. Fudan University Press, 2020.Reading Materials：2. Accounting standards for enterprisesTrial Implementation of Enterprise Product Cost Accounting System (No. 17,2013)IX、NotesPrerequisites: <rinciples of accounting> <Iintermediate financial accounting>Follow-up Courses: Management AccountingContents and Requirements of Students* Self-study:Bilingual Teaching or Not:Requirements and Proportion of Bilingual Teaching:Discipline and Considerations of Practice Session: please fill in this part if there is practice session, and "no practice session" if there is no practice session.Notes:2.Course ObjectivesThrough the study of this course, students1 qualities, skills, knowledge and abilities obtained are as follows：Objective 1. Understand the history of cost accounting and the concept of cost (corresponding to chapters 1 and 2, supporting graduation requirement indicator point 2.4)Objective 2. Master Cost Accounting (corresponding to chapter 3 8, supporting graduation requirements indicator point 3.2)Objective 3. Grasp the cost control and assessment methods (corresponding to chapter 9-10, supporting graduation requirements indicator points 5.1,5.2,5.3)Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the graduation requirements indices 1.2> 2.4、3.1、3.2、5.1、5.3, as follows:Supporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting for GraduationRequirementsTeachingTopicsLevel ofSupportIndicesContentsObjective 11. Good humanity and professional ethics1.2Have a high sense of social responsibility and correct professional ethicsChapter1、2.HObjective 22.GeneralKnowledge and ability2.4Understand the concept of accounting and its embodiment in specific areas, cost accounting can be the basic business analysis and processingChapter3-10MObjective 33. Problem-solvingability3.13.2Grasp the basic knowledge and theory of enterprise cost calculation, and can find and analyze the deficiencies and problems in enterprise cost management from the perspective of accounting work.To master accounting standards, financial management and other knowledge and methods related to cost accounting, to analyze the problems in the work and propose improvements.Chapter3-10LObjective 45.ProfessionalMaster the theory and method of basic accounting inChapterHcompetencethe field of accounting, strengthen the professional background, master the Accounting and supervision in the relevant industries of accounting, master the basic theory and method of company cost accounting, familiar with various cost calculation and control analysis methods.3-10JU、Basic Course ContentChapter 1 Overview of cost accountingEconomic implications of costs.1.1 The evolution of cost accountingFunctions, types and tasks of cost accounting1.2 The task of cost accountingTeaching Requirements: By studying this chapter, students are required to understand the economic connotation of cost, the difference between theoretical cost and practical cost, the history of cost accounting, and the relationship between cost and cost Understand the functions, types and tasks of cost accounting, have the ability to analyze and solve problems. Lay The foundation for further study.Key Points： Cost implicationsDifficult Points： The difference between cost and expenseChapter 2 Basic principles of cost accountingCost classification2.1 Cost object and cost allocationDesign of cost accounting system2.2 Cost accounting systemTeaching Requirements: Through the study of this chapter, students are required to understand the classification of cost, the object of cost calculation and allocation method, the design of cost accounting system and cost accounting system, the principles of cost accounting and the basic work of cost accounting. Through the study of students with the initial cost of accounting analysis.Key Points： Cost classificationDifficult Points： Cost allocationChapter 3 Basic principles of manufacturing cost accounting3.1 Calculation of manufacturing costClassification of production costs3.2 Requirements for manufacturing cost accountingRelationship between manufacturing production type and costing method3.3 General procedures for manufacturing cost accountingTeaching Requirements: Through the study of this chapter, students are required to understand the calculation of manufacturing costs, the classification of production costs and the requirements of manufacturing cost accounting. Understand the general process of manufacturing cost accounting, grasp the concept of cost item, grasp the relationship between manufacturing production type and cost calculation method. Through this chapter to learn to make students with the initial cost of accounting analysis.Key Points： The relationship between production type and cost calculation method in manufacturing industryDifficult Points： Classification of production costsChapter 4 Collection and distribution of production costs (I)Accounting for direct material costs4.1 Accounting for direct labor costsAggregation and allocation of other factor costsTeaching Requirements: Through the study of this chapter, students are required to master the elements of the cost of the collection, skilled in direct materials, direct labor and depreciation of the calculation and distribution methods. Familiar with the preparation of various cost allocation forms. After learning to enable students to have the basic knowledge and skills of industrial enterprise cost accountingKey Points： Direct materials, direct wages, distribution of fuel powerDifficult Points： Allocation by choiceCollection and distribution of production costs (II)5.1 Collection of ancillary production costsAccounting for ancillary production costs5.2 Accounting for manufacturing costsAccounting for scrap loss5.3 Accounting for downtimeTeaching Requirements: Through the study of this chapter, students are required to master the allocation of Auxiliary Production Department costs, the collection and allocation of manufacturing costs, waste loss and shutdown loss accounting. Students are required to understand the nature of manufacturing auxiliary production,master the method of collecting the auxiliary production cost, and master various allocation methods of the auxiliary production cost. Familiar with the calculation of depreciation of fixed assets and the preparation of depreciation allocation table. Through this chapter, students will be equipped with the basic knowledge and skills of industrial enterprise cost accounting.Key Points： Various allocation methods of auxiliary production costDifficult Points： Allocation method of auxiliary production costChapter 5 The division of production costs between finished and in-productAccounting for products and their quantities6.1 Allocation of production costs between finished products and in-productsTeaching Requirements: This chapter introduces seven methods for allocating production costs between finished products and between products. Students are required to understand the applicable conditions of production cost distribution between finished products and products, master the distribution method of production cost between finished products and products, and compile the cost calculation list. Through the study of this chapter to enable students to grasp the basic knowledge and skills of industrial enterprise cost accounting, and training of basic cost accounting required professional judgment.Key Points： Various methods of allocating production costs between finished products and in-productDifficult Points： Proportional method of equivalent yieldChapter 6 Method of product costingImpact of production characteristics and management requirements on product costing7.28 asic and auxiliary methods of product costingVariety method of product costingTeaching Requirements: This chapter introduces the classification of product costing methods. Students are required to understand the impact of production characteristics and management requirements on product costing, as well as the basic and auxiliary methods of product costing, familiar with variety method of calculation and the preparation of cost calculation sheet. Through this chapter, students will master the basic knowledge and skills of cost accounting in industrial enterprises, develop the professional judgment required for basic cost accounting, and the ability to analyze and solve problems.Key Points ： Production process characteristics, production organization characteristics, and the impact of management requirements on product cost calculationDifficult Points： Characteristics of production process and production organizationChapter 7 Batching method8.1 Application of batchingApplication of general batching8.2 Application of simplified batchingTeaching Requirements: This chapter requires students to understand the batching method, understand the application of the batching method, master the application of the general batching method, as well as the preparation of cost calculation sheet, understand the application of simplified batching method. Through this chapter, students will master the basic knowledge and skills of cost accounting in industrial enterprises, develop the professional judgment required for basic cost accounting, and the ability to analyze and solve problems.Key Points： Batch method and simplified batch methodDifficult Points： Batch method and simplified batch methodChapter 8 Step-by-step costingBasic principle of step-by-step costing9.1 Step-by-step carrying forwardParallel carrying forward step-by-step c