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Cost Accounting 成本管理会计学教学大纲 (2011年春季) 课程: 成本管理会计 (Cost Accounting A managerial emphasis) 课程类别: 美会班专业核心课 预备知识 本课程为会计学专业中外合作美国会计班的专业核心课,假设学生已经掌握了会计学原理与中级财务会计知识的前提下讲授课程,主要侧重于成本会计与管理会计两大分支内容. 教学目的 本课程教学目的在于向学生系统阐述有关成本核算的基本方法,并在此基础上学习管理会计的理论与方法,通过这些方法的学习不仅教会学生准确地计算产品成本以便满足外部报表的需要,而且运用特定的管理会计方法对成本数据进行加工还能满足企业内部的各种决策需要,帮助学生提高分析与解决问题的能力. 成本管理会计学教学要点 Chapter⒈ The Accountant’s Role in the Organization ⑴Describe how cost accounting supports management accounting and financial accounting ⑵Understand how management accountants affect strategic decisions ⑶Describe the set of business functions in the value chain ⑷Identify the dimensions of performance that customers are expecting of companies ⑸Distinguish between the planning and control decisions of managers ⑹Distinguish among the problem-solving, scorekeeping, and attention-directing roles of management accountants ⑺Describe three guidelines management accountants following in supporting managers ⑻Understand how management accounting fits into an organization’s structure ⑼Understand what professional ethics mean to management accountants Chapter⒉ An Introduction of Cost Terms and Purposes Try to define and explain important cost accounting terms and concepts that will be discussed in the following chapters. Understanding the concepts and terms discussed in this chapter is a prerequisite to successfully completing the remaining chapters of the text. ⑴Define and illustrate a cost object ⑵Distinguish between direct costs and indirect costs ⑶Explain variable costs and fixed costs ⑷Interpret unit costs cautiously ⑸Distinguish among manufacturing companies, merchandising companies, and service-sector companies ⑹Describe the three categories of inventories commonly found in manufacturing companies ⑺Distinguish inventoriable costs from period costs ⑻Explain why product costs are computed in different ways for different purposes ⑼Describe a framework for cost