《管理会计》课程简介

课程简介

课程代码：102042

课程类别：专业课

课程学分：3

课程简介：《管理会计》主要讲授管理会计的基本理论和基本方法，阐述以提高经济效益为最终目的的会计信息利用系统，是为培养学生基本理论知识和应用能力而设置的一门专业课。它将现代化管理与会计融为一体，向企业管理当局提供所需的会计信息，以便其有效地经营管理企业，制定企业政策，计划和控制企业活动，评价、选择决策方案，向企业员工及外部利益相关者（如股东或其他有关人士）提示相关信息，保护企业财产等等。

《管理会计》课程的内容主要包括：有关成本的分类；成本性态的分析与应用；本-量-利关系解析；吸收成本法、变动成本法、作业成本法；利润规划；标准成本和平衡计分卡；弹性预算和间接费用分析；分部报告和分权制；决策相关成本等。

ENGLISH:

Code: 102042

Name: Management Accounting

Category: Specialised course

Credits: three

Description:

"Management Accounting" integrates modern management and accounting, provides business management authorities the necessary accounting information for effective management, making enterprises policy, planning and controlling of enterprise activities, and evaluating selection scheme. " Management accounting" also provides relating information to employees and external stakeholders (such as shareholders or other persons concerned ) .

" Management accounting" course content mainly includes: the classification of cost, cost behavior analysis and application, cost-volume-profit analysis of the relationship between absorption cost method and variable cost method, activity-based costing; profit planning; standard costing and balanced scorecard; flexible budgets and indirect costs analysis, segment reporting and decentralization, decision-making related costs.