管理会计课程简介英文版.docxVIP

Course Introduction《Management Accounting 1》 Course Name： Management Accounting 1 Course Code： Prerequisites：Basic Accounting, Intermediate financial accounting Follow-up Courses：Management Accounting Bilingual Teaching or Not：No Credits： 3 Total Credit Hours： 48 Lecture Hours： 48 Experiment Hours： Programming Hours： Practice Hours： School：Business School Target Major：Accounting Course Description Cost Accountingis the core of accounting professional professional courses, but also a theoretical and practical strong microeconomics management courses. The aim of this course is to train the advanced applied talents of mathematical cost accounting theory, Cost Accounting and cost accounting management. This course mainly explains the basic theory and method of cost accounting, including the object, task, requirement and procedure of cost accounting, and the accounting of every element, the collection and distribution of production cost between finished products and products, as well as the application of various product cost calculation methods, such as standard cost method and activity-based cost method, and the basic concept of strategic cost management. Through the teaching of this course, the students can make clear the task and procedure of cost accounting, master the basic principles and methods of cost accounting in industrial enterprises, and master the characteristics of standard cost method and activity-based cost method, to understand the basic concepts and methods of strategic cost management, and to lay a good foundation for further study of the follow-up courses. Course Resources Textbooks： Le anfen，Cost Accounting [M]. Shanghai. Shanghai University of Finance and Economics, 2020. Bibliography： 1. E.g. Shao Binjun，Mei Jun.The annotation of Zuos spring and autumn literature[M].Guilin：Guangxi Normal University Press，2008. . Reading Materials： 1. Acco