成本與管理會(huì)計(jì)課程介紹與教學(xué)大綱

成本與管理會(huì)計(jì)課程簡(jiǎn)介課程編號(hào)12ACC281課程名稱(chēng)成本與管理會(huì)計(jì)課程性質(zhì)必修學(xué) 時(shí)48學(xué) 分3學(xué)時(shí)分配授課：44實(shí)驗(yàn)：上機(jī)：4實(shí)踐：實(shí)踐（周）：考核方式閉卷考試，平時(shí)成績(jī)占50% ,期末成績(jī)占50%。開(kāi)課學(xué)院國(guó)際教育學(xué)院更新時(shí)間適用專(zhuān)業(yè)財(cái)務(wù)管理（中澳合作）先修課程課程內(nèi)容:成本與管理會(huì)計(jì)是財(cái)務(wù)管理（中澳合作）專(zhuān)業(yè)的一門(mén)必修課。該課程側(cè)重的內(nèi)容包括各種產(chǎn)品成本系統(tǒng)和各種會(huì)計(jì)控制系統(tǒng)的設(shè)計(jì)與運(yùn)行，以及為取得世界級(jí)經(jīng)營(yíng)業(yè)績(jī)的現(xiàn)代管理措施。該門(mén)課程的主要任務(wù)有說(shuō)明與各種產(chǎn)品成本核算方法和各種會(huì)計(jì)控制系統(tǒng)相關(guān)聯(lián)的專(zhuān)業(yè)分析技能（包含計(jì)算機(jī)分析）；討論現(xiàn)代業(yè)績(jī)?cè)u(píng)價(jià)的相關(guān)問(wèn)題；電子表格程序的運(yùn)用以輔助產(chǎn)品成本、預(yù)算和業(yè)績(jī)?cè)u(píng)價(jià)的學(xué)習(xí)；對(duì)管理報(bào)告的有效輸出；從文化和國(guó)際的視角探討管理會(huì)計(jì)內(nèi)容。performance evaluation are towards multiple performance measures of both a financialand nonfinancial nature, measures which concentrate on key (or critical) successfactors.三、章節(jié)學(xué)時(shí)分配早次總課時(shí)課堂講授實(shí)驗(yàn)上機(jī)實(shí)踐備注14424434444454466427448449642104411221222總計(jì)48444四、教材與主要參考資料教材lFtaseas V. & Williams J. cost management. McGraw-Hi 11 Australia Pty Ltd, 2009.參考資料1 亨得利.成本與管理會(huì)計(jì).第13版.王立彥等譯.北京：中國(guó)人民大學(xué)出版社，20102 吳大軍.管理會(huì)計(jì).第二版.大連：東北財(cái)經(jīng)大學(xué)出版社有限責(zé)任公司，2012.執(zhí)筆:審核:批準(zhǔn):Brief IntroductionCode12ACC281TitleCost and Management AccountingCourse natureRequiredSemester Hours48 Credits 3Semester HourStructureLecture： 44 Experiment：Computer Lab： 4 Practice：Practice (Week)：AssessmentClosed book examination, usually results accounted for 50%, the final gradeaccounted for 50%.Offered byInternational Education CollegeDateforFinancial Management (Sino-Australian cooperation)PrerequisiteCourse Description:Cost and Management Accounting is the compulsory subject for the students majored in FinancialManagement (Sino-Australian cooperation). The subject focuses on the design and operation ofproduct costing systems, on the design and operation of accounting control systems, and oncontemporary management interventions to achieve world-class performance.The mission of this course is:1. demonstrate technical, computational, and analytical skills associated with the design andoperation of product costing and accounting control systems;2. discuss issues associated with contemporary performance measurement;3. use computer spreadsheets as an aid to product costing, budgeting and performance evaluation;4. communicate effectively in designing reports for management;5. discuss cultural and international dimensions of management accounting.成本與管理會(huì)計(jì)課程教學(xué)大綱課程編號(hào)12ACC281課程名稱(chēng)成本與管理會(huì)計(jì)課程性質(zhì)必修學(xué) 時(shí)48學(xué) 分3學(xué)時(shí)分配授課：44實(shí)驗(yàn)：上機(jī)：4實(shí)踐： 實(shí)踐（周）：考核方式閉卷考試，平時(shí)成績(jī)占50% ,期末成績(jī)占50% o開(kāi)課學(xué)院國(guó)際教育學(xué)院更新時(shí)間適用專(zhuān)業(yè)財(cái)務(wù)管理（中澳合作）先修課程一、教學(xué)內(nèi)容CHAPTER 1 An Introduction to Costing1. 1 Financial accounting versus management accounting1. 2 Management accounting funcitons1. 3 Production costing systemDificulties： Production costing systemKey points: understand the terminology associated with concepts of cost and thegeneral ledger flows of manufacturing costs.CHAPTER 2 Product Costing: Material, Labour and Overhead2. 1 Triditional versus modern product costing accounting2. 2 Materials2. 3 Labour2. 4 OverheadDificulties： predetermined overhead allocation rates for product costingKey points: records in the general ledger in respect of materials, labour andoverhead.CHAPTER 3 Product costing： Overhead Cost Allocation and ABC3. 1 Cost pools, cost drivers and overhead allocation rates3. 2 a simple case: one allocation rate3. 3 separate allocation rates for each department3. 4 two stage allocation3. 5 activity based costing3. 6 activity based managementDificulties： activity based costingKey points: two stage allocation and activity based costingCHAPTER 4 Product costing system： job costing4.1 job costing4. 2 raw materials stock ledger cards4.3 job cost sheets4.4 job cost summary sheet4. 5 comparison of job costs with estimates4. 6 spoilage, rework and scrapDificulties： job costing system .Key points: job costingCHAPTER 5 Product costing system： process costing5.1 processing costing5.2 equivalent units5.3 no opening work in process5. 4 opening work in process5. 5 two processing departmentsDificulties： production cost report using FIFO and WAC methodKey points: equivalent units and opening work in process using FIFO and WACmethod.CHAPTER 6 Product costing system： operation costing and joint costs6. 1 operation costing6.2 joint costs6. 3 accounting for by-productsDificulties： accounting for by-productsKey points: allocationg joint costs to products and accounting for by-productsCHAPTER 7 Product costing system： standard costs7. 17.2standard costs7. 3setting standard7.4acccontingfor materials7.5accountingfor labour7.6accountingfor overhead7. 7accountingfor finished goods and costs of goods sold7.8ledger accounts7.9use of variancethe origin of standard costs7. 10 alternative standard cost systemsDificulties： calculating MPV,MUV,LRV and LEVKey points: calculating MPV, MUV, LRV and LEV and recording journal entriesCHAPTER 8 variable costing, JIT costing and Throughtpur costing8. 1 why variable costing?8. 2 difference between variable and absorption cositng8. 3 reconciliation of profit8. 4 variable costing and management accounting8. 5 external reporting8. 6 use of variable cositng8. 7 just in time production8. 8 JIT costing8. 9 throughput costingDificulties： recondiliation of profit between wariable and absoption costingKey points: variable costing and JIT costingCHAPTER 9 budgeting and feedbacking control9. 1 the concept of control9. 2 budgeting and financial control9. 3 budgeting as a technical procwss9. 4 budgeitng as a choice processDificulties： process of comprehensive budgetingKey points: process of comprehensive budgetingCHAPTER 10 Motivation and Control Process10.1 the control process10. 2 types of control in organisations10. 3 feedback control (flexible budgeting)Dificulties： calculating VOHSV,VOHEV, FOHSV and FOHVVKey points: calculating VOHSV, VOHEV, FOHSV and FOHVV and recording journalentriesCHAPTER 11 Responsibility Accounting and Accounting Controls11. 1 organisation structure11.2 responsibility accounting11.3 decaentrialised organisation11.4 criticisms of responsibility accountingDificulties： calculating ROI RI and EVAKey points: understanding responsibility centres and calculating ROI RI and EVACHAPTER 12 Performance Measurement: Multiple Measures12. 1 problems with accounting performance measure12. 2 important aspects of performance measurement12. 3 reportiong perfomance measures12. 4 undesirable effects of perfomance evaluation12. 5 contemporary management practicesDificulties： contemporary management practicesKey points: accounting performance measures and contemporary managementpractices二、教學(xué)基本要求CHAPTER 1 An Introduction to CostingAt the end of this topic you should have an appreciation for the history and scopeof management accounting and what drives the work of management accountants; knowthe purposes of product costing; understand and remember the terminology associatedwith concepts of cost, and what cost elements constitute product cost; understandthe general ledger flows of manufacturing costs, and be able to construct amanufacturing statement both manually and using a spreadsheet.CHAPTER 2 Product Costing: Material, Labour and OverheadIn this part you will learn about general control procedures used in respect ofmaterials, labour and overhead; records in the general ledger the flow of materialsthrough the stages of acquisition, storage and usage; records in the general ledgerpayments to employees for time worked or leave taken, and to segregate that portionof these expenses which represent direct labour costs and charge them to productsor services; records in the general ledger the incurrence of overhead costs and toallocate them to products or services; the difference between using actual overheadrates and predetermined overhead rates for product costing; and why the use ofdifferent capacity measures leads to different predetermined overhead rates andhence different product costs.CHAPTER 3 Product costing： Overhead Cost Allocation and ABCAt the end of this topic you should be able to calculate and use plantwide andepartmental overhead allocation rates; recognise correlation in cost driverconsumption and hence be able to simplify allocation procedures; allocate supportservice centre costs to production cost centres using the direct, step and reciprocalservices methods; employ the techniques of ABC to cost products or services.CHAPTER 4 Product costing system： job costingAt the end of this topic you should be able to recognise situations in which jobcosting is appropriate; design a job costing system; maintain subsidiary cost ledgerrecords in which the detailed recording and tracing of costs to jobs is performed;periodically record in the general ledger summary entries based on transactionsrecorded in subsidiary cost ledger accounts: reconcile end-ofperiod subsidiarycost ledger balances with general ledger control account balances.CHAPTER 5 Product costing system： process costingAt the end of this topic you should be able to recognise situations in whichprocess costing is appropriate; design a process costing system; maintain subsidiarycost ledger records in which the detailed recording and tracing of costs to processesis performed; periodically record in the general ledger summary entries based ontransactions recorded in subsidiary cost ledger accounts; reconcile end-of-periodsubsidiary cost ledger balances with general ledger control account balances; useboth the weighted average cost method and the FIFO method in process costing; buildgeneralised spreadsheet models to perform process costing calculations under bothmethods.CHAPTER 6 Product costing system： operation costing and joint costsAt the end of this topic you should be able to recognise situations in which operationcosting is appropriate; design an operation costing system; perform the allocationof joint costs to products using the usual methods: ignore joint costs in decisionmaking; use some common methods of accounting for by-products.CHAPTER 7 Product costing system： standard costsAt the end of this topic you should: understand the purpose of using standard costsand be able to operate a standard cost system; be able to calculate material priceand usage variances, labour rate and efficiency variances and total overheadvariances: be able to perform the appropriate journal entries and ledger postingsassociated with standard cost systems; have rebuilt the spreadsheet designed tocalculate standard cost variances.CHAPTER 8 variable costing, JIT costing and Throughtpur costingAt the end of this topic you should be able to: appreciate why the use of variablecosting results in income measures which directly reflect movements in sales;prepare income statements on a variable costing basis as well as on an absorptioncosting basis; reconcile the different incomes reported under variable costing andabsorption costing; understand why it is important to eliminate non-value-addedactivities and why this is an aim of JIT production; operate a JIT costing systemusing different trigger points for recording.CHAPTER 9 budgeting and feedbacking controlAt the end of this topic you should be able to: view budgeting as a technical processof converting organisational plans into projected financial results which areco-ordinated for the organisation as a whole; appreciate the alternate view ofbudgeting as a process of bargaining and choice to arrive at an acceptable allocationof resources; prepare the necessary budget schedules and integrate them into acomprehensive budget to produce budgeted financial statements.CHAPTER 10 Motivation and Control ProcessAt the end of this topic you should be able to: understand different theories ofmotivation and their applicability to management control; prepare flexible budgets;use flexible budgets in the calculation of standard cost variances; calculate andanalyse fixed and variable overhead variances.CHAPTER 11 Responsibility Accounting and Accounting ControlsAt the end of this topic you should: understand what is meant by organisationstructure and know the common ways in which organisations are structured; know thata responsibility accounting system is an accounting performance evaluation systemdesigned to report performance using measures which are appropriate to the type ofresponsibility centre; be able to construct appropriate performance reports and befamiliar with the arguments advanced for particular ways of constructing them;understand why organisations decentralise, be able to calculate and interpret commonaccounting performance measures for investment centres, and be aware of thelimitations of such measures; be aware of the criticisms of responsibilityaccounting.CHAPTER 12 Performance Measurement: Multiple MeasuresAt the end of this topic you should: be familiar with important characteristics ofperformance measures and the types of dysfunctional behaviour which can result frominappropriate measures; understand the advantages of business processre-engineering for large improvements in performance; be aware of the importanceof total quality management, including continuous improvement and benchmarking;know the common indicators of world class performance, including quality, time,productivity, flexibility and innovation; be aware that current trends in