这门课会讲什么？
We have 6 sessions in this course. Part of your course grade will be determined by your performance on in class discussion and some homework assignment. The detail see the course schedule below.
Course schedule
subject | content | |
1 | Introduction | Cost classification, Cost behavior, CVP analysis |
2 | Product costing | Capacity, costing methods, job-order costing |
3 | Discussion of costing system | Process costing, indirect costing system, activity-based costing |
4 | Three methods of costing | Variable costing, absorption costing, throughput costing, budgeting |
5 | Variance analysis | Standard costing, responsibility accounting, variance analysis |
6 | Decision-making | Uncertainty, relevant cost, and short-run decision making, linear programming, transfer price. |
你将收获什么？
（1）Overall outcome: This course stresses the application of theory and techniques, and makes extensive use of case study. Students should emerge from the course with a thorough appreciation of the roles of management, cost control and performance measures in management accounting.
（2）Knowledge Outcome：On completion of this course, students will be able to Apply a best practice framework for financial decision-making in the areas of strategy, profitability analysis, inventory management, and performance measurement; Identify and apply appropriate budgeting techniques and methods for planning and control; Use standard costing system to measure and control business performance and to identify remedial action; Assess the performance of a business from both a financial and non-financial viewpoint, appreciating the problems of controlling divisionalized business and the importance of allowing for external aspects.
（3）Ability Outcome：On completion of this course, students will have enhanced a range of generic skills with special emphasis on analytical skills such as the ability to interpret data and reports and appreciative skills such as the ability to receive, evaluate and react to new ideas.
（4）Quality Outcome：On completion of this course, students will be able to read the financial press and settle the practical issues with confidence.
适合什么人学习？
授课对象为会计专业的本科生、经管类留学生、研究生以及有创业需求的社会人士。
课程章节
- lesson 1
- Lesson 2
- Lesson 3
- lesson 4
- lesson 5
- lesson 6
- practice problems
- course note
- case analysis
- prerequisites
- 课程思政
lesson 1
1.1 introduction
1.2 cost classification
1.3 cost estimation
1.4 cost-volume-profit analysis
Lesson 2
2.1 managing capacity
2.2 service department cost allocation
2.3 job-order costing
2.4 joint&by-product costing
Lesson 3
3.1 process costing
3.2 activity-based costing
3.3 determining & control costs
lesson 4
4.1 variable costing
4.2 budgeting
4.3 pricing
lesson 5
5.1 standard costs
lesson 6
6.1 relevant cost
6.2 transfer pricing
6.3 performance analysis
6.4 balanced scorecard
practice problems
7.1 cost of goods manufactured
7.2 cost estimation
7.3 CVPanalysis
7.4 job-order costing
7.5 activity-based costing
7.6 variable costing
7.7 cost variance analysis
7.8 relevant cost
7.9 transfer price
course note
8.1 note
case analysis
9.1 case 1
9.2 case 2
9.3 case 3
9.4 case 4
9.5 case 5
prerequisites
10.1 lecture 1
10.2 lecture 2
10.3 lecture 3
10.4 lecture 5
10.5 lecture 4
10.6 lecture 6
10.7 lecture 7
10.8 lecture 8
10.9 lecture 9
课程思政
11.1 做好人生的资产负债表
11.2 做好人生的规划
