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1、《成本與管理會計》課程簡介 課程編號 12ACC281 課程名稱 成本與管理會計 課程性質(zhì) 必修 學 時 48 學 分 3 學時分配 授課：44實驗： 上機：4實踐： 實踐（周）： 考核方式 閉卷考試，平時成績占50% ,期末成績占50%。 開課學院 國際教育學院 更新時間 適用專業(yè) 財務管理（中澳合作） 先修課程 課程內(nèi)容: 成本與管理會計是財務管理（中澳合作）專業(yè)的一門必修課。該課程側(cè)重的內(nèi)容包括各 種產(chǎn)品成本系統(tǒng)和各種會計控制系統(tǒng)的設計與運行，以及為取得世界級經(jīng)營業(yè)績的現(xiàn)代管理 措施。該門課程的主要任務有說明與各種產(chǎn)品成本核算方法

2、和各種會計控制系統(tǒng)相關聯(lián)的專 業(yè)分析技能（包含計算機分析）；討論現(xiàn)代業(yè)績評價的相關問題；電子表格程序的運用以輔 助產(chǎn)品成本、預算和業(yè)績評價的學習；對管理報告的有效輸出；從文化和國際的視角探討管 理會計內(nèi)容。 performance evaluation are towards multiple performance measures of both a financial and nonfinancial nature, measures which concentrate on key (or critical) success factors. 三、章節(jié)學時分配 早?次

3、 總課時 課堂講授 實驗 上機 實踐 備注 1 4 4 2 4 4 3 4 4 4 4 4 5 4 4 6 6 4 2 7 4 4 8 4 4 9 6 4 2 10 4 4 11 2 2 12 2 2 總計 48 44 4 四、教材與主要參考資料 教材 [l]Ftaseas V. & William

4、s J. cost management. McGraw-Hi 11 Australia Pty Ltd, 2009. 參考資料 [1] 亨得利.成本與管理會計.第13版.王立彥等譯.北京：中國人民大學出版社，2010 [2] 吳大軍.管理會計.第二版.大連：東北財經(jīng)大學出版社有限責任公司，2012. 執(zhí)筆: 審核: 批準: Brief Introduction Code 12ACC281 Title Cost and Management Accounting Course nature Required Semester Hours 48 Credits 3

5、Semester Hour Structure Lecture： 44 Experiment： Computer Lab： 4 Practice： Practice (Week)： Assessment Closed book examination, usually results accounted for 50%, the final grade accounted for 50%. Offered by International Education College Date for Financial Management (Sino-Australian coo

6、peration) Prerequisite Course Description: Cost and Management Accounting is the compulsory subject for the students majored in Financial Management (Sino-Australian cooperation). The subject focuses on the design and operation of product costing systems, on the design and operation of acco

7、unting control systems, and on contemporary management interventions to achieve world-class performance. The mission of this course is: 1. demonstrate technical, computational, and analytical skills associated with the design and operation of product costing and accounting control systems; 2. d

8、iscuss 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 accou

9、nting. 《成本與管理會計》課程教學大綱 課程編號 12ACC281 課程名稱 成本與管理會計 課程性質(zhì) 必修 學 時 48 學 分 3 學時分配 授課：44實驗： 上機：4實踐： 實踐（周）： 考核方式 閉卷考試，平時成績占50% ,期末成績占50% o 開課學院 國際教育學院 更新時間 適用專業(yè) 財務管理（中澳合作） 先修課程 一、教學內(nèi)容 CHAPTER 1 An Introduction to Costing 1. 1 Financial accounting versus management accounting 1

10、. 2 Management accounting funcitons 1. 3 Production costing system Dificulties： Production costing system Key points: understand the terminology associated with concepts of cost and the general ledger flows of manufacturing costs. CHAPTER 2 Product Costing: Material, Labour and Overhead 2. 1 T

11、riditional versus modern product costing accounting 2. 2 Materials 2. 3 Labour 2. 4 Overhead Dificulties： predetermined overhead allocation rates for product costing Key points: records in the general ledger in respect of materials, labour and overhead. CHAPTER 3 Product costing： Overhead Cos

12、t Allocation and ABC 3. 1 Cost pools, cost drivers and overhead allocation rates 3. 2 a simple case: one allocation rate 3. 3 separate allocation rates for each department 3. 4 two stage allocation 3. 5 activity based costing 3. 6 activity based management Dificulties： activity based costing

13、 Key points: two stage allocation and activity based costing CHAPTER 4 Product costing system： job costing 4.1 job costing 4. 2 raw materials stock ledger cards 4.3 job cost sheets 4.4 job cost summary sheet 4. 5 comparison of job costs with estimates 4. 6 spoilage, rework and scrap Dificul

14、ties： job costing system . Key points: job costing CHAPTER 5 Product costing system： process costing 5.1 processing costing 5.2 equivalent units 5.3 no opening work in process 5. 4 opening work in process 5. 5 two processing departments Dificulties： production cost report using FIFO and WAC

15、method Key points: equivalent units and opening work in process using FIFO and WAC method. CHAPTER 6 Product costing system： operation costing and joint costs 6. 1 operation costing 6.2 joint costs 6. 3 accounting for by-products Dificulties： accounting for by-products Key points: allocation

16、g joint costs to products and accounting for by-products CHAPTER 7 Product costing system： standard costs 7. 1 7.2 standard costs 7. 3 setting standard 7.4 accconting for materials 7.5 accounting for labour 7.6 accounting for overhead 7. 7 accounting for finished goods and costs o

17、f goods sold 7.8 ledger accounts 7.9 use of variance the origin of standard costs 7. 10 alternative standard cost systems Dificulties： calculating MPV,MUV,LRV and LEV Key points: calculating MPV, MUV, LRV and LEV and recording journal entries CHAPTER 8 variable costing, JIT costing and Thro

18、ughtpur costing 8. 1 why variable costing? 8. 2 difference between variable and absorption cositng 8. 3 reconciliation of profit 8. 4 variable costing and management accounting 8. 5 external reporting 8. 6 use of variable cositng 8. 7 just in time production 8. 8 JIT costing 8. 9 throughput

19、 costing Dificulties： recondiliation of profit between wariable and absoption costing Key points: variable costing and JIT costing CHAPTER 9 budgeting and feedbacking control 9. 1 the concept of control 9. 2 budgeting and financial control 9. 3 budgeting as a technical procwss 9. 4 budgeitng

20、as a choice process Dificulties： process of comprehensive budgeting Key points: process of comprehensive budgeting CHAPTER 10 Motivation and Control Process 10.1 the control process 10. 2 types of control in organisations 10. 3 feedback control (flexible budgeting) Dificulties： calculating V

21、OHSV,VOHEV, FOHSV and FOHVV Key points: calculating VOHSV, VOHEV, FOHSV and FOHVV and recording journal entries CHAPTER 11 Responsibility Accounting and Accounting Controls 11. 1 organisation structure 11.2 responsibility accounting 11.3 decaentrialised organisation 11.4 criticisms of respons

22、ibility accounting Dificulties： calculating ROI RI and EVA Key points: understanding responsibility centres and calculating ROI RI and EVA CHAPTER 12 Performance Measurement: Multiple Measures 12. 1 problems with accounting performance measure 12. 2 important aspects of performance measurement

23、 12. 3 reportiong perfomance measures 12. 4 undesirable effects of perfomance evaluation 12. 5 contemporary management practices Dificulties： contemporary management practices Key points: accounting performance measures and contemporary management practices 二、教學基本要求 CHAPTER 1 An Introduction

24、to Costing At the end of this topic you should have an appreciation for the history and scopeof management accounting and what drives the work of management accountants; know the purposes of product costing; understand and remember the terminology associated with concepts of cost, and what cost

25、elements constitute product cost; understand the general ledger flows of manufacturing costs, and be able to construct a manufacturing statement both manually and using a spreadsheet. CHAPTER 2 Product Costing: Material, Labour and Overhead In this part you will learn about general control proce

26、dures used in respect of materials, labour and overhead; records in the general ledger the flow of materials through the stages of acquisition, storage and usage; records in the general ledger payments to employees for time worked or leave taken, and to segregate that portion of these expenses w

27、hich represent direct labour costs and charge them to products or services; records in the general ledger the incurrence of overhead costs and to allocate them to products or services; the difference between using actual overhead rates and predetermined overhead rates for product costing; and why

28、 the use of different capacity measures leads to different predetermined overhead rates and hence different product costs. CHAPTER 3 Product costing： Overhead Cost Allocation and ABC At the end of this topic you should be able to calculate and use plantwide and epartmental overhead allocation r

29、ates; recognise correlation in cost driver consumption and hence be able to simplify allocation procedures; allocate support service centre costs to production cost centres using the direct, step and reciprocal services methods; employ the techniques of ABC to cost products or services. CHAPTER

30、4 Product costing system： job costing At the end of this topic you should be able to recognise situations in which job costing is appropriate; design a job costing system; maintain subsidiary cost ledger records in which the detailed recording and tracing of costs to jobs is performed; periodica

31、lly record in the general ledger summary entries based on transactions recorded in subsidiary cost ledger accounts: reconcile end-of—period subsidiary cost ledger balances with general ledger control account balances. CHAPTER 5 Product costing system： process costing At the end of this topic yo

32、u should be able to recognise situations in which process costing is appropriate; design a process costing system; maintain subsidiary cost ledger records in which the detailed recording and tracing of costs to processes is performed; periodically record in the general ledger summary entries base

33、d on transactions recorded in subsidiary cost ledger accounts; reconcile end-of-period subsidiary cost ledger balances with general ledger control account balances; use both the weighted average cost method and the FIFO method in process costing; build generalised spreadsheet models to perform p

34、rocess costing calculations under both methods. CHAPTER 6 Product costing system： operation costing and joint costs At the end of this topic you should be able to recognise situations in which operation costing is appropriate; design an operation costing system; perform the allocation of joint

35、costs to products using the usual methods: ignore joint costs in decision making; use some common methods of accounting for by-products. CHAPTER 7 Product costing system： standard costs At the end of this topic you should: understand the purpose of using standard costs and be able to operate a s

36、tandard cost system; be able to calculate material price and usage variances, labour rate and efficiency variances and total overhead variances: be able to perform the appropriate journal entries and ledger postings associated with standard cost systems; have rebuilt the spreadsheet designed to

37、calculate standard cost variances. CHAPTER 8 variable costing, JIT costing and Throughtpur costing At the end of this topic you should be able to: appreciate why the use of variable costing results in income measures which directly reflect movements in sales; prepare income statements on a varia

38、ble costing basis as well as on an absorption costing basis; reconcile the different incomes reported under variable costing and absorption costing; understand why it is important to eliminate non-value-added activities and why this is an aim of JIT production; operate a JIT costing system using

39、 different trigger points for recording. CHAPTER 9 budgeting and feedbacking controlAt the end of this topic you should be able to: view budgeting as a technical process of converting organisational plans into projected financial results which are co-ordinated for the organisation as a whole; ap

40、preciate the alternate view of budgeting as a process of bargaining and choice to arrive at an acceptable allocation of resources; prepare the necessary budget schedules and integrate them into a comprehensive budget to produce budgeted financial statements. CHAPTER 10 Motivation and Control Pro

41、cess At the end of this topic you should be able to: understand different theories of motivation and their applicability to management control; prepare flexible budgets; use flexible budgets in the calculation of standard cost variances; calculate and analyse fixed and variable overhead variance

42、s. CHAPTER 11 Responsibility Accounting and Accounting Controls At the end of this topic you should: understand what is meant by organisation structure and know the common ways in which organisations are structured; know that a responsibility accounting system is an accounting performance evalua

43、tion system designed to report performance using measures which are appropriate to the type of responsibility centre; be able to construct appropriate performance reports and be familiar with the arguments advanced for particular ways of constructing them; understand why organisations decentrali

44、se, be able to calculate and interpret common accounting performance measures for investment centres, and be aware of the limitations of such measures; be aware of the criticisms of responsibility accounting. CHAPTER 12 Performance Measurement: Multiple Measures At the end of this topic you sho

45、uld: be familiar with important characteristics of performance measures and the types of dysfunctional behaviour which can result from inappropriate measures; understand the advantages of business process re-engineering for large improvements in performance; be aware of the importance of 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