01管理会计概述学案.ppt

第四节 决策过程 二、决策的类型 按风险的程度： 确定性决策 风险性决策 不确定性决策 按决策的层次 高层决策 中层决策 基层决策 第四节 决策过程 二、决策的类型 按时间的长短 长期决策 短期决策 三、决策的程序 根据企业经营情况提出问题 确定要解决问题的目标 提出达到目标的备选方案 分析、评价、对比各种方案 选择最优方案 实施方案 跟踪、检查方案正确性，及时反馈信息 课后练习 * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * * Objectives for instruction and expected results and/or skills developed from learning. * Introductory notes. * Introductory notes. * Introductory notes. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Introductory notes. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Introductory notes. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Introductory notes. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * Objectives for instruction and expected results and/or skills developed from learning. * A list of procedures and steps, or a lecture slide with media. * 《管理会计》课程简介 2013.03.05 任课教师：张力云 管理会计(附辅导书1本、考试大纲1本) 王化成 (编者), 刘俊勇 (编者) 高等教育出版社，第1版 课程教材 上课时间：周二 14:30-16:50 考核方式：平时考察 + 期末考试 平时考察：考勤、作业、课堂 期末考试：闭卷 成绩评定：平时成绩40% + 考试成绩60% 课堂要求 课程安排 第一章 管理会计概述 管理会计与财务会计 财务会计：服务于企业外部利益相关者 管理会计：服务于企业内部管理者 学习管理会计需要明确： 什么