管理会计-教学大纲管理会计-教学大纲.doc

Management Accounting Module syllabus Unit Name: Management Accounting Unit Code: ACCT 103 Credits: 3 Unit description This course tends to train the students for fundamental skills in management accounting, accompanies with the applications in management decision making, devising planning and performance management. You will be expected to develop the expertise in financial reporting and control to assist management in the formulation and implementation of an organizations strategy On the completion of the course, you will become familiar with the basic terminology of management accounting. You will be exposed to the contemporary enterprises management accounting practice to enhance the problems-solving ability. On successful completion of the module, learners will be able to: Explain the key theories of Management accounting, such as cost-volume-profit analysis, performance evaluation, etc. Apply the basic theories of management accounting to solve the practical problems of enterprises differentiation analysis and product pricing in particular. Be familiar with the modeling the organizations costs based on the relationship between the inputs and outputs of the resources involved in the production of products and services it provides. Use inductive and deductive reasoning about past and future outcomes for continuous optimization efforts in management. Pre-requisite units and assumed knowledge The courses of Principles of Accounting and Cost Accounting Learning outcomes Learning outcome 1 Explain the basic knowledge about the management accounting. ASSESSMENT CRITERIA: Classify costs as variable costs, fixed costs, and mixed costs Compute the contribution margin, the contribution margin ratio, and the unit contribution margin. Determine the break-even point and sales pitch necessary to achieve a target profit. Learning outcome 2 Make tactical decisions and determine the selling price of a product for a manufacturing company ASSESSMENT CRITERIA: Make tactic