管理会计(语)大纲2.docVIP

《管理会计（双语）》课程教学大纲 (适用于会计学专业) （2003年制订，2004 年修订） 课程编号： 英 文 名：management accounting 课程类别：专业主干课 前 置 课：financial management, cost accounting 后 置 课：advanced management accounting 学 分：2学分 课 时：36课时 主讲教师：肖凯, 蒋琰等 选定教材：Atkinson, Banker, Kaplan, Young, Management Accounting.北京:清华大学出版社，2001年. 课程概述： The central focus of this curriculum is how cost management accounting helps managers make better decisions. Cost accountants or management accountants are increasingly becoming integral members of decision-making teams instead of just data providers. To link to this decision-making emphasis, the different costs for different purposes theme is used throughout this curriculum. By focusing on basic concepts, analyses, uses, and procedures instead of procedures alone, we recognize cost accounting as a managerial tool for business strategy and implementation. We also prepare students for the rewards and challenges facing them in the professional cost accounting world both today and tomorrow. 教学目的： By teaching cost management accounting, we want to make students know the following three key points. First, students should master cost and management terms. Second, students can explain basic principles of cost accounting and management accounting. Third, students can use the widely used methods in the field of management accounting. Students should learn how to use the appropriate method to solve specific problems. They should be able to plan, and then decide on how to attain the desired goals. Meanwhile, they should learn how to control, and deciding on performance evaluation and the related feedback that will help future decision making. 教学方法： Teaching method is very important in the teaching activities. Questions, Exercises, Problems, a Collaborative Learning Problem, concepts in action, surveys of company practice are representations of the teaching model. Questions require students to understand basic concepts and the meaning of key terms. Exercises are short, structured assignmen