Cost Accounting 教学大纲Word文档格式.docx
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Cost Accounting 教学大纲Word文档格式.docx
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本课程为会计学专业中外合作美国会计班的专业核心课,假设学生已经掌握了会计学原理与中级财务会计知识的前提下讲授课程,主要侧重于成本会计与管理会计两大分支内容.
教学目的
本课程教学目的在于向学生系统阐述有关成本核算的基本方法,并在此基础上学习管理会计的理论与方法,通过这些方法的学习不仅教会学生准确地计算产品成本以便满足外部报表的需要,而且运用特定的管理会计方法对成本数据进行加工还能满足企业内部的各种决策需要,帮助学生提高分析与解决问题的能力.
成本管理会计学教学要点
Chapter⒈TheAccountant’sRoleintheOrganization
⑴Describehowcostaccountingsupportsmanagementaccountingandfinancialaccounting
⑵Understandhowmanagementaccountantsaffectstrategicdecisions
⑶Describethesetofbusinessfunctionsinthevaluechain
⑷Identifythedimensionsofperformancethatcustomersareexpectingofcompanies
⑸Distinguishbetweentheplanningandcontroldecisionsofmanagers
⑹Distinguishamongtheproblem-solving,scorekeeping,andattention-directingrolesofmanagementaccountants
⑺Describethreeguidelinesmanagementaccountantsfollowinginsupportingmanagers
⑻Understandhowmanagementaccountingfitsintoanorganization’sstructure
⑼Understandwhatprofessionalethicsmeantomanagementaccountants
Chapter⒉AnIntroductionofCostTermsandPurposes
Trytodefineandexplainimportantcostaccountingtermsandconceptsthatwillbediscussedinthefollowingchapters.Understandingtheconceptsandtermsdiscussedinthischapterisaprerequisitetosuccessfullycompletingtheremainingchaptersofthetext.
⑴Defineandillustrateacostobject
⑵Distinguishbetweendirectcostsandindirectcosts
⑶Explainvariablecostsandfixedcosts
⑷Interpretunitcostscautiously
⑸Distinguishamongmanufacturingcompanies,merchandisingcompanies,andservice-sectorcompanies
⑹Describethethreecategoriesofinventoriescommonlyfoundinmanufacturingcompanies
⑺Distinguishinventoriablecostsfromperiodcosts
⑻Explainwhyproductcostsarecomputedindifferentwaysfordifferent
purposes
⑼Describeaframeworkforcostaccountingandcostmanagement
Chapter⒊Cost-Volume-ProfitAnalysis
Chapter3presentsthecost-volume-profit(CVP)analysismodelandillustrateshowmanagersusethatmodeltohelpanswerimportant“what-if”businessquestions.CVPanalysisalsohelpsmanagementaccountantsalertmanagerstotherisksandrewardsofdecisionstheyareconsidering,byillustratinghowthe“bottom-line”isaffectedbychangesinactivitylevelsand/orkeypricingorcostcomponents.CVPanalysisisbasedonseveralassumptions,oneofwhichisthatfixedcostscanbedistinguishedfromvariablecosts.
⑴Understandtheassumptionsofcost-volume-profit(CVP)analysis
⑵ExplainthefeaturesofCVPanalysis
⑶Determinethebreakevenpointandoutputlevelneededtoachieveatargetoperatingincome
⑷UnderstandhowincometaxesaffectCVPanalysis
⑸ExplainCVPanalysisindecisionmakingandhowsensitivityanalysishelpsmanagerscopewithuncertainty
⑹UseCVPanalysistoplanvariableandfixedcosts
⑺ApplyCVPanalysistoacompanyproducingdifferentproducts
⑻AdaptCVPanalysistosituationsinwhichaproducthasmorethanonecostdriver
⑼Distinguishcontributionmarginfromgrossmargin
Chapter⒋JobCosting
Chapter4outlinesthebasicsofcostingsystemsbyillustratingtheaccountingforcostsinatypicaljob-costingsystem.Thechapterdistinguishesjob-costingsystemsfromprocess-costingsystems.Theseven-stepprocesstojob-costingisoutlined,andnormal-costingsystemsusingstandardcostsarecomparedtoactual-costingsystemswhichuseactualcosts.Threecommonmethodsforallocatinganyindirectcostsallocationvariancesaretheadjustedallocation-rateapproach,theprorationapproach,andthewrite-offtocost-of-goods-soldapproach.
⑴Describethebuilding-blockconceptsofcostingsystems
⑵Distinguishjobcostingfromprocesscosting
⑶Outlinetheseven-stepapproachtojobcosting
⑷Distinguishactualcostingfromnormalcosting
⑸Tracktheflowofcostsinajob-costingsystem
⑹Disposeofunder-oroverallocatedmanufacturingoverheadcostsatthe
endofthefiscalyearusingalternativemethods
⑺Applyvariationsfromnormalcosting
Chapter⒌ABCandABM
Chapter5focusesonallocationofindirectcostsbyusinganactivity-basedcosting(ABC)system.Activity-basedcostingsystemscanhelpcompaniesmakebetterdecisionsaboutpricingandproductmix,andassistindecisionsaboutproductdesign,byprovidingmoreaccurateinformationabouthowdifferentproductsandservicesuseresources.Activity-basedcostingsystemsidentifyactivitiesasthecostobjects.Threeguidelinesforrefiningacostingsystemaredirect-costtracing,indirect-costpools,andcost-allocationbases.Acosthierarchysegregatescostsintodifferentcostpools.ABCsystemstypicallyuseacosthierarchywithfourlevels—outputunit-levelcosts,batch-levelcosts,product-sustainingcosts,andfacility-sustainingcosts.
⑴Explainhowbroadaveragingundercostsandovercostsproductsorservices
⑵Presentthreeguidelinesforrefiningacostingsystem
⑶Distinguishbetweensimpleandactivity-basedcostingsystems
⑷Describeafour-partcosthierarchy
⑸Costproductsorservicesusingactivity-basedcosting
⑹Explainhowactivity-basedcostingsystemsareusedinactivity-basedmanagement
⑺Compareactivity-basedcostingsystemsanddepartmentcostingsystems
⑻Evaluatethecostsandbenefitsofimplementingactivity-basedcostingsystems
Chapter⒍MasterBudgetandResponsibilityAccounting
Chapter6introducestheimportanttopicofbudgets.Budgetsaretheprimaryfinancialplanningtoolusedbybusinesses.Thechapterexplainshowbusinessesusebudgetsandbudgetingaspartofthemanagementprocess.Theconceptofresponsibilitycentersandresponsibilityaccountingisalsodiscussedandrelatedtotheconceptofcontrollability.
⑴Describewhatthemasterbudgetisandexplainitsbenefits
⑵Describetheadvantagesofbudgets
⑶Preparetheoperatingbudgetanditssupportingschedules
⑷Usecomputer-basedfinancialplanningmodelsinsensitivityanalysis
⑸Explainkaizenbudgetingandhowitisusedforcostmanagement
⑹Prepareanactivity-basedbudget
⑺Describeresponsibilitycentersandresponsibilityaccounting
⑻Explainhowcontrollabilityrelatestoresponsibilityaccounting
Chapter⒎FlexibleBudgets,Direct-CostVariances,
andManagementControl
Chapter7discussesspecifictechniquesthatcanbeusedbymanagerstogainabetterunderstandingofwhythesevariancesoccurredandtoassistinfutureplanninganddecisionmaking.Inthepreviouschaptertheemphasiswasonpreparationofthebudget,inthischaptertheemphasisisonusingtheinformationgatheredthroughvarianceanalysistoevaluateperformanceandprovidefeedbackthatwillhelpinfuturedecisionmaking.
⑴Distinguishastaticbudgetfromaflexiblebudget
⑵Developflexiblebudgetsandcomputeflexible-budgetvariancesandsales-volumevariances
⑶Explainwhystandardcostsareoftenusedinvarianceanalysis
⑷Computepricevariancesandefficiencyvariancesfordirect-costcategories
⑸Understandhowmanagersusevariances
⑹Performvarianceanalysisinactivity-basedcostingsystems
⑺Describebenchmarkingandhowitisusedincostmanagement
Chapter⒏FlexibleBudgets,OverheadCostVariances,
Chapter8addressesplanningandvarianceanalysisofindirectmanufacturingcosts,bothvariableandfixed.Overheadcostsareabigpartofthecostsofmanycompanies.Aflexible-budgetvarianceanalysisapproachhelpscompaniesplanandcontroloverheadcosts.Planningforindirectmanufacturingcostsfocusesonefficientuseoftheresources,withthecontrolfunctionbeingillustratedbyuseofstandardcostingandvarianceanalysistechniques.Varianceanalysisofindirectmanufacturingcostsrequirescarefulinterpretationoftheresultsbecauseefficiencyvariancesareactuallyreportingdifferencesinuseofthecost-allocationbaseandnotuseoftheoverhead.Fixedoverheadvarianceanalysisalsorequirescarefulinterpretationbecausewhenfixedcostsareallocatedonaper-unitbasisthevariancerepresentsbothpriceandvolumeaspects,combinedintoasingleproduction-volumevariance.
⑴Explainthesimilaritiesanddifferencesinplanningvariableoverheadcostsandfixedoverheadcosts
⑵Identifythefeaturesofstandardcosting
⑶Computethevariableoverheadefficiencyvarianceandthevariableoverheadspendingvariance
⑷Explainhowthevariableoverheadefficiencyvariancediffersfromtheefficiencyvarianceforadirect-cost
⑸Computeabudgetedfixedoverheadcostrate
⑹Explaintwoconcernswheninterpretingtheproduction-volumevarianceasameasureoftheeconomiccostofunusedcapacity
⑺Showhowthe4-varianceanalysisapproachreconcilestheactualoverheadincurredwiththeoverheadamountsallocatedduringtheperiod
⑻Calculateoverheadvariancesinactivity-basedcosting
Chapter⒐InventoryCostingandCapacityAnalysis
Chapter9discussesfixedmanufacturingcostsandtheimpactofcostingdecisionsonacompany’soperatingincome.Theinventory-costingchoicedetermineswhichmanufacturingcostsaretreatedasinventoriablecosts;
thedenominator-levelcapacitychoicedeterminesthecapacitylevelusedinestablishingfixedoverheadallocationrates.Decisionsaboutthesetwocostingchoicescanhaveasignificantimpactonacompany’sreportedincomeandthebalancesheet.Thechapterlooksathowdifferentcostingchoicemethodsaffectacompany’sfinancialstatementsandtheabilityofmanagerstoanalyzeandcontrolcapacityandpricingdecisions.Thechapteralsointroducesanddefinesvariablecosting,absorptioncosting,andthroughputcosting.
⑴Identifywhatdistinguishesvariablecostingfromabsorptioncosting
⑵Prepareincomestatementsunderabsorptioncostingandvariablecosting
⑶Explain
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