chapter 1 the accountant s role in the …（第一章会计年代的角色u2026）.pdf

THE LEARNING OUTCOME STATEMENT OF THE CCA CHAPTER 1 THE ACCOUNTANT S ROLE IN THE ORGANIZATION I. LEARNING OBJECTIVES 1. Describe how cost accounting supports management accounting and financial accounting 2. Understand how management accountants affect strategic decisions 3. Describe the set of business functions in the value chain 4. Identify the dimensions of performance that customers are expecting of companies 5. Distinguish between the planning and control decisions of managers 6. Distinguish among the problem-solving, scorekeeping, and attention-directing roles of management accountants 7. Describe three guidelines management accountants follow in supporting managers 8. Understand how management accounting fits into an organization s structure 9. Understand what professional ethics means to management accountants CHAPTER 2 AN INTRODUCTION TO COST TERMS AND PURPOSES I. LEARNING OBJECTIVES 1. Define and illustrate a cost obj ect 2. Distinguish between direct costs and indirect costs 3. Explain variable costs and fixed costs 4. Interpret unit costs cautiously 5. Distinguish among manufacturing companies, merchandising companies, and service-sector companies 6. Describe the three categories of inventories commonly found in manufacturing companies 7. Distinguish inventoriable costs from period costs 8. Explain why product costs are computed in different ways for different purposes 9. Describe a framework for cost accounting and cost management CHAPTER 3 COST-VOLUME-PROFIT ANALYSIS I. LEARNING OBJECTIVES 1. Understand the assumptions of cost-volume-profit (CVP) analysis 2. Explain the fe