【2018年整理】管理会计.ppt

Managerial Accounting管理会计 Topics of Discussion讨论议题 Fundamental Concepts: Chapters 1 - 2 基础概念第1 -2章 Managerial Decision Making: Chapters 3 - 9 管理决策的制定第3 - 9章 Managerial Planning and Performance Evaluation: Chapters 10 - 14 管理计划和绩效评估第10 - 14章 Cost Systems: Chapter 15 成本系统 第15章 Fundamental Concepts  Chapter 1 基础概念 第1章 After studying chapter 1, you should be able to: 学习第1章之后，你应该能够： Distinguish between managerial and financial accounting. 区分管理会计和财务会计的区别 Understand the use of accounting information. 理解使用会计信息 Identify the key financial players in the organization. 明确组织中财务的主要作用 Fundamental Concepts  Chapter 1 (cont.) 基础概念 第1章（续） Explain the benefits of activity based management and the application of the value chain 解释以作业为基础的管理的利益与价值链的应用 Understand the importance of effective communication among users of managerial accounting information 理解使用管理会计信息进行有些沟通的重要性 Describe how managerial accounting supports the new production environment. 描述管理会计如何支持新的生产环境的 Understand ethical standards 理解伦理标准 Fundamental Concepts  基础概念 After studying chapter 2, you should be able to:学习第2章后，你应该能够： Master the concept of cost. 掌握成本概念 Distinguish between direct and indirect costs. 区分直接和间接成本 Distinguish between manufacturing and nonmanufacturing costs. 区分制造与非制造成本 Understand the nature of common, or indirect costs. 理解共同成本或间接成本的本质 Fundamental Concepts  Chapter 2 (cont.)基础概念 第2章（续） Compare, contrast, and compute 比较，对照与计算 Gross margin.销货毛利 Contribution margin. 边际贡献 Profit margin. 边际利润 Compare and contrast income statements prepared for managerial use and those prepared for external reporting. 比较并对照用管理目的与用于外部报表的损益表 Understanding the value chain concept in preparing income statements for managerial use. 了解编制管理用损益表时所应用的价值链概念 Managerial Decision Making Chapter 3 管理决策的制定 第3章 After studying chapter 3,you should be able to:学习第3章后，你应该能够： Distinguish between:区分 Variable costs and fixed costs. 可变成本与固定成本 Short run and long run. 短期运营与长期运营 Define relevant range.明确相关范围 Identify capaci