教学目标细化

教学目标细化

CHAPTER 1 Management Accounting: Information That Creates Value Central Focus and Learning Objectives

This chapter provides a comprehensive overview of the field of management accounting. After studying this chapter, students should be able to:

1. Understand and exploit the differences between management accounting information and financial accounting information.

2. Understand how the organization’s strategy drives the need for different types of management accounting information.

3. Recognize the type of management accounting information that will be useful in a given organization.

4. Understand how financial accounting information provides an overall measure of an organization’s performance.

5. Realize how management accountants can develop nonfinancial information that can predict and explain financial results.

6. Appreciate the behavioral and ethical issues faced by management accountants.

CHAPTER 2 Cost Management Concepts and Cost Behavior

Central Focus and Learning Objectives

This chapter outlines the fundamentals of cost management concepts, cost classifications, and cost behavior. After studying this chapter, students should be able to:

1. Explain why the appropriate derivation of a cost depends on how the cost will be used State the difference between flexible costs and capacity-related costs and why the difference is important.

2. Use cost behavior information to compute the organization’s break even sales level.

3. Show why the concept of opportunity cost is used in short-run decision-making and how opportunity cost relates to conventional accounting costs.

4. Explain why management accountants have developed the notions of long-run and

short-run costs and how these different costs are used in decision making.

5. Explain the modern approach to cost classifications based on activity levels.

6. Explain the notion of life cycle cost and how that idea is used in new product and product purchasing decisions.

CHAPTER 3 Traditional Cost Management Systems

Central Focus and Learning Objectives

This chapter presents fundamental concepts relating to basic product costing systems. After studying this chapter, students should be able to:

1. Understand job order costing systems.

2. Understand how using job bid sheets is effective for estimating product costs in a job order costing system.

3. Use cost driver rates to apply support activity costs to products.

4. Discuss why using cost systems with multiple cost driver rates gives different estimates of product costs than cost systems with a single rate.

5. Evaluate a cost system to understand whether it is likely to distort product costs, explain the importance of recording actual costs, and compare them with estimated costs.

6. Appreciate the importance of conversion costs and the measurement of costs in multistage continuous-processing industries.

7. Understand the significance of differences between job order costing and

multistage-process costing systems.

8. Understand the two-stage allocation process and service department allocation methods.

CHAPTER 4 Activity-Based Cost Management Systems

Central Focus and Learning Objectives

This chapter presents fundamental concepts relating to activity-based cost systems. After studying this chapter, students should be able to:

1. Understand how traditional cost systems, using only unit level drivers, distort product and customer costs.

2. Describe why companies producing a more varied and complex mix of products have higher costs than companies producing only a narrow range of products.

3. Design an activity-based cost system by linking resource costs to the activities performed, and then to cost objects, such as products and customers.

4. Appreciate the role for choosing appropriate activity cost drivers when tracing activity costs to products and customers.

5. Use the information from a well-designed activity-based cost system to improve operations and make better decisions about products and customers.

6. Understand the importance of measuring the practical capacity of resources and the cost of unused capacity

7. Assign marketing, distribution, and selling expenses to customers

8. Analyze and manage customer profitability.

9. Appreciate the role for activity-based cost systems for service companies.

10. Discuss the barriers for implementing activity-based cost systems and how these might be overcome.