成本與管理會計 雙語教案

1、暨南大學全日制本科課程教案 2007 2008 學年 第 1 學期課 程 名 稱 成本管理會計 課 程 性 質(zhì) 必修課 學 時 54 學 分 3 適用專業(yè)（方向） 會計學（cga） 學生類別及人數(shù) 內(nèi)、外招生 71人 開 課 單 位 管理學院會計系會計教研室 授 課 教 師 沈洪濤 職 稱 副教授 暨南大學教務處 制二00七年八月 暨南大學全日制本科課程教案填寫說明一、用宋體、5號字填寫，每項頁面大小可按照規(guī)定格式自行添減。二、一次課為一份教案（不包括封面）。三、“課程性質(zhì)”填必修課、專業(yè)選修課或公共選修課；“學生類別”填內(nèi)招生，外招生或內(nèi)、外招生；公共選修課的“適用專業(yè)（方向）”填寫“全校各

2、專業(yè)”。四、“開課單位”填學院、學系和教研室（無教研室只填學院和學系）。五、授課類型指理論課、討論課、實驗、社會實踐、實習或見習課、其他等。 六、“教學內(nèi)容”應具體，而不應只填寫教材章節(jié)名稱或講授主題的題目。 成本管理會計 (management accounting 1 ) 課程教案授課題目（教學章節(jié)或主題）：ch1 managerial accounting and business environment授課類型理論課授課時間2007 年9 月 7 日第1周 星期五 第7-9 節(jié)教學內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基本內(nèi)容1. identify the major differ

3、ences and similarities between financial and managerial accounting.2. understand the role of management accountants in an organization. 3. understand the basic concepts underlying just-in-time (jit), total quality management (tqm), process re-engineering, and the theory of constraints (toc).4. discu

4、ss the impact of international competition on businesses and on managerial accounting.5. explain the importance of upholding ethical standards.重點1. identify the major differences and similarities between financial and managerial accounting.難點3. understand the basic concepts underlying just-in-time (

5、jit), total quality management (tqm), process re-engineering, and the theory of constraints (toc).教學手段與方法：1. taught courses: in each 3 hour session, 2 hours are used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter;2. exercises and di

6、scussions on class (6 hours): one 3 hour session in mid-term and the other 3 hour session at the end of the term;3. after-class assignments for each chapter;4. internet exploring for latest development of accounting in china and around the world after class.思考題、討論題或作業(yè)：e1-1the roles of managers and m

7、anagement accountantse1-2the business environmentp1-8ethics in business參考資料（包括輔助教材、參考書、文獻等）： lesson notes: management accounting 1, 9th edition, by g. richard chesley, cga-canada, 2005. ethics readings handbook erh, second edition, vancouver, b.c., cga-canada, 1999.成本管理會計 (management accounting 1 )

8、課程教案授課題目（教學章節(jié)或主題）：ch2 cost terms, concepts, and classifications授課類型理論課授課時間2007 年9 月 14 日第2周 星期五 第7-9 節(jié)教學內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基本內(nèi)容1. identify and give examples of each of the three basic cost elements involved in the manufacture of a product.2. distinguish between product and period costs and give ex

9、amples of each.3. prepare a schedule of cost of goods manufactured in good form.4. explain the difference in the behaviour of fixed and variable costs.5. define direct and indirect costs.6. define and give examples of cost classifications used in making decisions: differential costs, opportunity cos

10、ts, and sunk costs.7. explain the importance of strategic planning.重點1. identify and give examples of each of the three basic cost elements involved in the manufacture of a product.4. explain the difference in the behaviour of fixed and variable costs.5. define direct and indirect costs.難點3. prepare

11、 a schedule of cost of goods manufactured in good form.教學手段與方法：1. taught courses: in each 3 hour session, 2 hours are used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter;2. exercises and discussions on class (6 hours): one 3 hour se

12、ssion in mid-term and the other 3 hour session at the end of the term;3. after-class assignments for each chapter;4. internet exploring for latest development of accounting in china and around the world after class.思考題、討論題或作業(yè)：p2-14 classification of various costsp2-16 cost classificationsp2-25 sched

13、ule of cost of goods manufactured參考資料（包括輔助教材、參考書、文獻等）： lesson notes: management accounting 1, 9th edition, by g. richard chesley, cga-canada, 2005. ethics readings handbook erh, second edition, vancouver, b.c., cga-canada, 1999.成本管理會計 (management accounting 1 ) 課程教案授課題目（教學章節(jié)或主題）：ch3 systems design:

14、job-order costing授課類型理論課授課時間2007 年9 月 21 日第3周 星期五 第7-9 節(jié)教學內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基本內(nèi)容1.distinguish between process costing and job-order costing and identify companies that would use each costing method.2.identify the documents used in a job-order costing system.3.compute predetermined overhead rates

15、and explain why estimated overhead costs (rather than actual overhead costs) are used in the costing process.4.record the journal entries that reflect the flow of costs in a job-order costing system.5.apply overhead cost to work in process using a predetermined overhead rate.6.prepare the schedules

16、of cost of goods manufactured and cost of goods sold that summarize the flow of costs.7. compute under- or overapplied overhead cost and prepare the journal entry to close the balance in manufacturing overhead to the appropriate accounts.重點3.compute predetermined overhead rates and explain why estim

17、ated overhead costs (rather than actual overhead costs) are used in the costing process.難點7. compute under- or overapplied overhead cost and prepare the journal entry to close the balance in manufacturing overhead to the appropriate accounts.教學手段與方法：1. taught courses: in each 3 hour session, 2 hours

18、 are used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter;2. exercises and discussions on class (6 hours): one 3 hour session in mid-term and the other 3 hour session at the end of the term;3. after-class assignments for each chapter

19、;4. internet exploring for latest development of accounting in china and around the world after class.思考題、討論題或作業(yè)：e3-1 process costing and job-order costingp3-18 cost flows; t-accounts; income statement p3-26 t-accounts; overhead rates; journal entries參考資料（包括輔助教材、參考書、文獻等）： lesson notes: management ac

20、counting 1, 9th edition, by g. richard chesley, cga-canada, 2005. ethics readings handbook erh, second edition, vancouver, b.c., cga-canada, 1999.成本管理會計 (management accounting 1 ) 課程教案授課題目（教學章節(jié)或主題）：ch4 systems design: process costing授課類型理論課授課時間2007 年9 月 28 日第4周 星期五 第7-9 節(jié)教學內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基本內(nèi)容1

21、.record the flow of materials, labour, and overhead through a process costing system.2.compute the equivalent units of production using the weighted-average method.3.prepare a quantity schedule using the weighted-average method.4.compute the costs per equivalent using the weighted-average method.5.p

22、repare a cost reconciliation using the weighted-average method.6.(appendix 4a) explain and compute the equivalent units of production using the fifo method.7.(appendix 4a) prepare a quantity schedule for a period by the fifo method.8.(appendix 4a) compute the costs per equivalent unit using the fifo

23、 method.9.(appendix 4a) prepare a cost reconciliation using the fifo method.重點2.compute the equivalent units of production using the weighted-average method.3.prepare a quantity schedule using the weighted-average method.4.compute the costs per equivalent using the weighted-average method.難點6.(appen

24、dix 4a) explain and compute the equivalent units of production using the fifo method.7.(appendix 4a) prepare a quantity schedule for a period by the fifo method.8.(appendix 4a) compute the costs per equivalent unit using the fifo method.教學手段與方法：1. taught courses: in each 3 hour session, 2 hours are

25、used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter;2. exercises and discussions on class (6 hours): one 3 hour session in mid-term and the other 3 hour session at the end of the term;3. after-class assignments for each chapter;4. i

26、nternet exploring for latest development of accounting in china and around the world after class.思考題、討論題或作業(yè)：e4-2process costing journal entries p2-16 cost classificationsp4-20production reportwac methodp4-21production reportfifo method參考資料（包括輔助教材、參考書、文獻等）： lesson notes: management accounting 1, 9th

27、edition, by g. richard chesley, cga-canada, 2005. ethics readings handbook erh, second edition, vancouver, b.c., cga-canada, 1999.成本管理會計 (management accounting 1 ) 課程教案授課題目（教學章節(jié)或主題）：ch5 cost behaviour: analysis and use授課類型理論課授課時間2007 年10 月 7 日第5周 星期五 第7-9 節(jié)教學內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基本內(nèi)容1.understand how

28、 fixed and variable costs behave and how to use them to predict costs.2.use a scattergram plot to diagnose cost behaviour.3.analyze a mixed cost using the high-low method.4.prepare an income statement using the contribution format.重點3. analyze a mixed cost using the high-low method.4. prepare an inc

29、ome statement using the contribution format.難點教學手段與方法：1. taught courses: in each 3 hour session, 2 hours are used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter;2. exercises and discussions on class (6 hours): one 3 hour session in

30、mid-term and the other 3 hour session at the end of the term;3. after-class assignments for each chapter;4. internet exploring for latest development of accounting in china and around the world after class.思考題、討論題或作業(yè)：e5-6high-low method; predicting cost p2-16 cost classificationse5-7high-low methodp

31、5-13identifying cost behaviour patternsp5-18contribution format versus traditional income statement參考資料（包括輔助教材、參考書、文獻等）： lesson notes: management accounting 1, 9th edition, by g. richard chesley, cga-canada, 2005. ethics readings handbook erh, second edition, vancouver, b.c., cga-canada, 1999.成本管理會計

32、 (management accounting 1 ) 課程教案授課題目（教學章節(jié)或主題）：ch6 cost-volume-profit analysis授課類型理論課授課時間2007 年10 月 12 日第6周 星期五 第7-9 節(jié)教學內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基本內(nèi)容1.explain how changes in activity affect contribution margin and net operating income.2.prepare and interpret a cost-volume-profit (cvp) graph.3.use the con

33、tribution margin (cm) ratio to compute changes in contribution margin and net operating income resulting from changes in sales volume.4. show the effects on contribution margin of changes in variable costs, fixed costs, selling price, and volume.5. compute the break-even point.6. determine the level

34、 of sales needed to achieve a desired target profit.7. compute the margin of safety and explain its significance.8.compute the degree of operating leverage at a particular level of sales, and explain how the degree of operating leverage can be used to predict changes in net operating income.9.comput

35、e the break-even point for a multiple-product company, and explain the effects of shifts in the sales mix on contribution margin and the break-even point.重點2.prepare and interpret a cost-volume-profit (cvp) graph.難點3. use the contribution margin (cm) ratio to compute changes in contribution margin a

36、nd net operating income resulting from changes in sales volume.4. compute the margin of safety and explain its significance.8. compute the degree of operating leverage at a particular level of sales教學手段與方法：1. taught courses: in each 3 hour session, 2 hours are used for explaining the knowledge point

37、s in text book and 1 hour is used for doing/discussing exercises of each chapter;2. after-class assignments for each chapter;思考題、討論題或作業(yè)：e6-8operating leveragep6-18basic cvp analysisp6-20basics cvp analysis; graphingp6-26sales mix; break-even analysis; margin of safety參考資料（包括輔助教材、參考書、文獻等）： lesson not

38、es: management accounting 1, 9th edition, by g. richard chesley, cga-canada, 2005. ethics readings handbook erh, second edition, vancouver, b.c., cga-canada, 1999.成本管理會計 (management accounting 1 ) 課程教案授課題目（教學章節(jié)或主題）：ch7 variable costing: a tool for management授課類型理論課授課時間2007 年10 月 19 日第7周 星期五 第7-9 節(jié)教學

39、內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基本內(nèi)容1.explain how variable costing differs from absorption costing and compute unit product cost under each method.2. prepare income statements using both variable and absorption costing.3. reconcile the variable costing and absorption costing net operating incomes and explain w

40、hy the two amounts differ.4.understand the advantages and disadvantages of both variable and absorption costing.5.explain how the use of jit reduces the difference in reported net operating income under the variable and absorption costing methods.重點2. prepare income statements using both variable an

41、d absorption costing.3. reconcile the variable costing and absorption costing net operating incomes and explain why the two amounts differ.難點3. reconcile the variable costing and absorption costing net operating incomes and explain why the two amounts differ.教學手段與方法：1. taught courses: in each 3 hour

42、 session, 2 hours are used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter;2. exercises and discussions on class (6 hours): one 3 hour session in mid-term and the other 3 hour session at the end of the term;3. after-class assignments

43、 for each chapter;4. internet exploring for latest development of accounting in china and around the world after class.思考題、討論題或作業(yè)：p7-14absorption and variable costing; production constant, sales fluctuatep7-16variable costing income statement; reconciliation參考資料（包括輔助教材、參考書、文獻等）： lesson notes: manage

44、ment accounting 1, 9th edition, by g. richard chesley, cga-canada, 2005. ethics readings handbook erh, second edition, vancouver, b.c., cga-canada, 1999.成本管理會計 (management accounting 1 ) 課程教案授課題目（教學章節(jié)或主題）：ch8 profit planning授課類型理論課授課時間2007 年11 月 2 日第9周 星期五 第7-9 節(jié)教學內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基本內(nèi)容1.understa

45、nd why organizations budget and the processes they use to create budgets. 2.prepare the various steps in a master budget.3.describe variations in the master budget process when applying it to not-for-profit and activity-based situations.重點2.prepare the various steps in a master budget.難點2.prepare th

46、e various steps in a master budget.教學手段與方法：1. taught courses: in each 3 hour session, 2 hours are used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter;2. exercises and discussions on class (6 hours): one 3 hour session in mid-term an

47、d the other 3 hour session at the end of the term;3. after-class assignments for each chapter;4. internet exploring for latest development of accounting in china and around the world after class.思考題、討論題或作業(yè)：p9-9schedules of expected cash collections and disbursementsp9-16integration of sales, product

48、ion, and purchases budgetsp9-21completing a master budget參考資料（包括輔助教材、參考書、文獻等）： lesson notes: management accounting 1, 9th edition, by g. richard chesley, cga-canada, 2005. ethics readings handbook erh, second edition, vancouver, b.c., cga-canada, 1999.成本管理會計 (management accounting 1 ) 課程教案授課題目（教學章節(jié)或

49、主題）：ch9 standard costing and balanced scorecard授課類型理論課授課時間2007 年11 月 9 日第10周 星期五 第7-9 節(jié)教學內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基本內(nèi)容1.explain how direct materials standards and direct labour standards are set.2.compute the direct materials price and quantity variances and explain their significance.3. complete the mi

50、x and yield variances for materials and explain their significance.4. compute the direct labour rate and efficiency variances and explain their significance.5.compute the variable manufacturing overhead spending and efficiency variances.6.understand how a balanced scorecard fits together and how it

51、supports a companys strategy.7.compute the delivery cycle time, the throughput time, and the manufacturing cycle efficiency (mce).重點2.compute the direct materials price and quantity variances and explain their significance.4. compute the direct labour rate and efficiency variances and explain their

52、significance.5.compute the variable manufacturing overhead spending and efficiency variances.難點3. complete the mix and yield variances for materials and explain their significance.教學手段與方法：1. taught courses: in each 3 hour session, 2 hours are used for explaining the knowledge points in text book and

53、 1 hour is used for doing/discussing exercises of each chapter;2. exercises and discussions on class (6 hours): one 3 hour session in mid-term and the other 3 hour session at the end of the term;3. after-class assignments for each chapter;4. internet exploring for latest development of accounting in

54、 china and around the world after class.思考題、討論題或作業(yè)：e10-13measures of internal business process performancep10-17comprehensive variance analysisp10-19basic variance analysis參考資料（包括輔助教材、參考書、文獻等）： lesson notes: management accounting 1, 9th edition, by g. richard chesley, cga-canada, 2005. ethics readin

55、gs handbook erh, second edition, vancouver, b.c., cga-canada, 1999.成本管理會計 (management accounting 1 ) 課程教案授課題目（教學章節(jié)或主題）：ch10 flexible budgets and overhead analysis授課類型理論課授課時間2007 年11 月 16 日第11周 星期五 第7-9 節(jié)教學內(nèi)容（包括基本內(nèi)容、重點、難點三部分）： 基本內(nèi)容1.prepare a flexible budget and explain the advantages of the flexible budget approach over the static budget approach.2.prepare a performance report for both variable and fixed overhead costs using the flexible budget approach.3.use the flexible budget to prepare a variable overh