[管理学]管理会计双语教学大纲

[管理学]管理会计双语教学大纲内容摘要：

the master budget, identify its major ponents, and explain the interrelationships of the various ponents, and flexible budgeting and identify the features that a budgetary system should have to encourage managers to engage in goalcongruent behavior. 3. Understanding activitybased budgeting. 【教学 重难点 】 1. Mastering the master budget, identify its major ponents, and explain the interrelationships of the various ponents, and flexible budgeting and identify the features that a budgetary system should have to encourage managers to engage in goalcongruent behavior. 2. Understanding activitybased budgeting. CHAPTER 9 Standard Costing: A Managerial Control Tool 【教学内容】 This chapter covers standard costing and variances. 【教学要求】 1. Learning how unit standards are set and why standard cost systems are adopted, and the purpose of a standard cost sheet. 2. Mastering how to pute the materials and labor variances and explain how they are used for control, and the variable and fixed overhead variances and explain their meanings。 3. Understanding the basic concepts underlying variance analysis and explain when variances should be Investigated. 【教学 重难点 】 1. Mastering how to pute the materials and labor variances and explain how they are used for control, and the variable and fixed overhead variances and explain their meanings。 2. Understanding the basic concepts underlying variance analysis and explain when variances should be Investigated. CHAPTER 10 Activity and StrategicBased Responsibility Accounting 【教学内容】 Activitybased management is a fairly new topic in management accounting textbooks. This chapter is important in order to understand the new environment in management accounting. The scenario to Chap ter 10 is a good place for students to start. In addition, students should be fortable with the topics from Chapters 3 and 4. 【教学要求】 1. Learning the difference among functionalbased, activitybased, and strategicbased responsibility accounting systems. 2. Mastering the basic features of the Balanced Scorecard。 3. Understanding process value analysis and activity performance measurement. 【教学 重难点 】 1. Mastering the basic features of the Balanced Scorecard。 2. Understanding process value analysis and activity performance measurement. CHAPTER 11 Quality Costs and Productivity: Measurement, Reporting, and Control 【教学内容】 This chapter focuses on the measurement and control of quality costs, and does a good job of discussing a topic that is not presented in most firstlevel management accounting textbooks. It provides an excellent bridge to understanding the new manufacturing environment of a worldclass manufacturer. The opening scenario provides an interesting discussion of quality issues. 【教学要求】 1. Learning the four types of quality costs。 2. Mastering how to prepare a quality cost report and explain the difference between the conventional view of acceptable quality level and the view espoused by total quality control and why quality cost information is needed and how it is used。 3. Understanding what productivity is and calculate the impact of productivity changes on profits. 【教学 重难点 】 1. Mastering how to prepare a quality cost report and explain the difference between the conventional view of acceptable quality level and the view espoused by total quality control and why quality cost information is needed and how it is used。 2. Understanding what productivity is and calculate the impact of productivity changes on profits. CHAPTER 12 Environmental Cost Management 【教学内容】 In this chapter, Hansen and Mowen discuss environmental and lifecycle costs. These issues are presented in the scenario at the beginning of the chapter. 【教学要求】 1. Learning the importance of measuring environmental costs。 2. Mastering how environmental costs are assigned to products and processes。 3. Understanding the lifecycle cost assessment model, and activity and strategicbased environmental control. 【教。