Lesson1 Management Accounting Fundamentals 英文管理会计课件 Management Accounting.ppt

Management Accounting 2011 This course combines traditional Managerial Accounting with modern Managerial Accounting. This course introduces systematically the basics theory of Managerial Accounting, planning and control, and managerial decision-making. This course is organized as bi-language style in multimedia classroom. The lesson is commanded to use English textbook, English PPT, and completely English examination. Course Textbooks Textbooks 英文版：Horngren, C.T., Datar, S.M. Foster, G., 成本管理会计（Cost Accounting: A Managerial Emphasis） 13th edition, 中国人民大学出版社 ，2011年3月 中文版： 查尔斯·T·亨格瑞，斯利坎特·M·达塔尔， 乔治·福斯特等 (作者), 王立彦 (译者）等，中国人民大学出版社，2010年9月 Contains Chapters Chapter 3: Cost-Volume-Profit Analysis Chapter 9: Inventory Costing and Capacity Analysis Chapter 10: Determining How Costs Behave Chapter 11: Decision Making and Relevant Information Chapter 12: Pricing Decisions and Cost Management Chapter 13: Strategy, Balanced Scorecard, and Strategic Profitability Analysis Chapter 19: Balanced Scorecard: Quality, Time, and the Theory of Constraints Chapter 20: Inventory management, Just-in-time, and Simplified Costing Methods Chapter 21: Capital Budgeting and Cost Analysis Chapter22: Management Control Systems, Transfer Pricing, and Multinational Considerations Chapter 23: Performance Measurement, Compensation and Multinational Considerations Course Requirements You are required to prepare for every class, to efficiently finish homework, and to ethically participate final exam. Accordingly, your grade for this course will be determined as follows: 1.Class participation, questions for class discussion, homework 40% 2. Final exam 60% Topic 1：The role of management accounting 1 What is Management accounting? 2 Management VS. Financial accounting 3 The History and Current Focus of Management Accounting Argument and discussion How to define the Accounting? What roles does the Management