《Management Accounting》课程教学大纲.pdfVIP

课 程 教 学 大 纲 课程编号： 086205 课程名称： Management Accounting （管理会计） 目 录 一、课程定位··························································································528 （一）课程性质·················································································528 （二）课程在人才培养过程中的作用······················································528 （三）本课程与其他课程的关系····························································528 二、教学目标··························································································528 （一）知识目标·················································································528 （二）能力目标·················································································529 （三）素质目标·················································································529 三、教学中应注意的问题 ··········································································529 四、教学课时分配表·················································································529 五、考核方法··························································································530 六、教学内容··························································································530 CHAPTER 01 INTRODUCTION TO MANAGEMENT ACCOUNTING ·············530 （第一章管理会计概论）····································································530 UNIT 0 1 Management Accounting and Business Environment 531 （第一节管理会计与企业环境） 531 UNIT 02 Objective ，Goals and Functions of Management Accounting 531 （第二节管理会计的对象、目标与职能） 531 UNIT 03 Relationship of Management and Financial Accounting 532 （第三节管理会计与财务会计的关系） 532 CHAPTER 02 COST BEHAVIOR AND C-V-P ANALYSIS ······························533 （第二章成本性态与本量利分析） ········································