《Management Accounting（管理會計）》是浙江財經大學提供的慕課課程，授課老師是袁怡聞。
基本介紹
- 中文名：Management Accounting（管理會計）
- 提供院校：浙江財經大學
- 類別：慕課
- 授課老師：袁怡聞
課程簡介,課程大綱,
課程簡介
課程內容主要包括成本會計方法、預算編制與執行、差異分析與控制過程、短期經營決策、業績考評指標與方法等。
課程大綱
01
Managerial Accounting and the Business Environment（管理會計概論）
課時
1.1 What is Management Accounting？
1.2 The Difference Between Financial and Managerial Accounting
1.3 Ethical issues
02
Cost Concepts（成本分類）
課時
2.1 Manufacturing Cost V.S. Nonmanufacturing Cost
2.2 Product Cost Flows
2.3 Other Cost Classifications
03
Cost Behavior：Analysis and Use（成本性態及其套用）
課時
3.1 Variable Cost V.S. Fixed Cost
3.2 The Analysis of Mixed Costs
3.3 High-Low Method
04
Cost-Volume-Profit Analysis（本量利分析）
課時
4.1 Assumptions of CVP
4.2 Cost-Volume-Profit Analysis
4.3 Target Profit Analysis and MoS
05
Absorption Costing and Variable Costing（完全成本法與變動成本法）
課時
5.1 Absorption Costing
5.2 Variable Costing
5.3 Reconciliation of net income
06
Cost Allocations of Service Departments（輔助部門費用的歸集和分配）
課時
6.1 Direct Method
6.2 Step-Down Method
6.3 Reciprocal Method
07
Activity-Based Costing（作業成本法）
課時
7.1 How Costs are treated under ABC
7.2 Steps to Implement ABC
7.3 Comparison of Traditional and ABC Product Costs
08
Job-Order Costing（分批法）
課時
8.1 Job-order Costing——An Example
8.2 Job-order Costing——Cost Flows
8.3 Problem of Overhead Application
09
Process Costing（分步法）
課時
9.1 Job-order Costing V.S. Process Costing
9.2 Process Costing——An Example
9.3 Process Costing——Cost Flows
10
Master Budget（全面預算）
課時
10.1 Master Budget——An Overview
10.2 Operating Budget
10.3 Financial Budget
11
Flexible Budgets and Performance Analysis（彈性預算及業績分析）
課時
11.1 Flexible Budget
11.2 Activity Variances
11.3 Revenue and Spending Variance
12
Standard Costs and Variances（標準成本及差異分析）
課時
12.1 A General Model for Standard Cost Variance Analysis
12.2 DM Variance and Possible Reasons
12.3 DL Variance and Possible Reasons
13
Performance Measurement （績效考核與評價）
課時
13.1 Cost, Profit and Investment Center
13.2 Residual Income V.S. ROI
13.3 Balanced Scorecard
14
Relevant Cost and Decision Making （相關成本與企業經營決策）
課時
14.1 Keep or Drop a Product Line
14.2 Make or Buy
14.3 Sell or Process Further
15
Capital Budgeting Decision （長期投資決策）
課時
15.1 Discounted Cash Flow and NPV
15.2 Discounted Cash Flow and IRR
15.3 Payback Period
16
Financial Statement Analysis （財務報表分析）
課時
16.1 Ratio Analysis—the Shareholder
16.2 Ratio Analysis—Creditor
16.3 Limitations of Financial Statement Analysis
