Outline管理会计.pdfVIP

Advanced Management Accounting Yue Aizhen School of Management Huazhong University of Science Technology Office (639#) E-mail: yueaz@mail.hust.edu.cn References for the Course • Kaplan, R.S，et al. Advanced Management Accounting, 3rd. [M]. Prentice Hall, 北京:清华大学出版社, 1998  Kaplan, R.S ，et al. Advanced Management Accounting 3rd. [M]. Prentice Hall, 大连: 东 北财经大学出版社，吕长江译(三友会计名著译丛) • Cooper, R., Kaplan, R.S. 《成本管理系统设计教程与案例》[M].大连: 东北财经大学出版社, 2003 – HBS cases and HBR articles  C.T. Horngren, et al. Cost Accounting: A Managerial Emphasis, 10th ed. [M]. Prentice Hall, 北京:清华大学出版社, 2010 C.T. Horngren, et al. Cost Accounting: A Managerial Emphasis, 12th ed. [M]. Prentice Hall, 北京: 中国人民大学出版社,, 2007 (删节习题与有关章节) C.T. Horngren, et al. Cost Accounting: A Managerial Emphasis, 13th ed. [M]. Prentice Hall ，北京: 中国人民大学出版社，王立彦译(三友会计名著译丛)  William Ellet , The Case Study Handbook How to Read, Discuss, and Write Persuasively About Case [M], Boston: HBSP, 2007 Overview of the Course • Introduction to cost accounting and cost management – Strategy and Value Chain – Ethics and Professionalism • Job Costing – Manufacturing Cost Flows – Indirect cost allocation – Job costing application: Improve operation process • Activity-Based Costing and Activity-Based Management – Developing ABC issues – Optimal Product-Costing System – Time-driven ABC • Contemporary Approaches to Product Costing – Total-Life-Cycle Product Costing – Target Costing，Kaizen Costing – Cost of Quality