管理会计F2(英文版,程六兵)
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Syllabus for undergraduate of OUC
Course name：Management Accounting
Course time：48/3
Course teacher：Cheng Liubing
1.Course Overview
The course starts by introducing the nature, the source and purpose of cost accounting and the costing techniques used in business which are essential for any management accountant. The course then looks at the preparation and use of budgeting and standard costing and variance analysis as essential tools for planning and controlling business costs. The course concludes with an introduction to measuring and monitoring the performance of an organization.
2.Student Learning Outcomes
To develop knowledge and understanding of management accounting techniques to support management in planning, controlling and monitoring performance in a variety of business context.
3.Course Expectations
On successful completion of this paper, candidates should be able to:
A Explain the nature, source and purpose of management information
B Explain and apply cost accounting techniques
C Prepare budgets for planning and control
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D Compare actual costs with standard costs and analyze any variances
E Explain and apply performance measurements and monitor business performance.
4.Assignments
A Be capable to solve every example in the textbook.
B Using exercise book to practice
5.Books To Purchase
management accounting BPP
6.Grading Policy
7.Course Calendar
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