管理会计基础（CIMA)
主讲教师：田洪红
课程介绍
This subject deals with the fundamental knowledge and techniques that underpin management accounting. It identifies the position of the management accountant within organisations and the role of CIMA. The subject portrays the role of management accounting in the contexts of commercial and public sector bodies and its wider role in society. The identification and classification of costs and their behavior provides the basis for understanding and applying the tools and techniques needed to plan, control and make decisions. Budgetary control requires the setting of targets and standards which then allow the performance of organisations to be reported and analysed by the calculation of variances. Investment appraisal, break-even analysis and profit maximisation are used to inform both long and short-term decision making.
课程章节
参考教材
Fundamentals of management accounting. Subject BA2. CIMA official study text. Published by: Kaplan Publishing UK,2018.
Fundamentals of management accounting. Subject BA2. CIMA official exam practice kit. Published by: Kaplan Publishing UK,2018.
课程考核方式
平时成绩的构成比例和考核方式；30％，出勤、讨论发言、作业、调查报告；
期末成绩的构成比例和考核方式；70％，综合试题（闭卷）。
辅导答疑时间
周三下午2点半至4点半，明德楼828或在线答疑
教学资源
| 课程章节 | | 文件类型 | | 修改时间 | | 大小 | | 备注 | |
| 1.1 课件 |
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2019-12-11 | 2.69MB | ||
| 2.1 课件 |
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2019-12-11 | 1.55MB | ||
| 3.1 课件 |
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2019-12-11 | 1.78MB | ||
| 4.1 课件 |
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2019-12-11 | 1.97MB | ||
| 5.1 课件 |
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2019-12-11 | 966.89KB | ||
| 6.1 课件 |
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2019-12-10 | 987.05KB | ||
| 7.1 课件 |
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2019-12-10 | 1.66MB | ||
| 8.1 课件 |
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2019-12-10 | 2.18MB | ||
| 9.1 课件 |
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2019-12-11 | 1.21MB | ||
| 10.1 课件 |
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2019-12-10 | 1.19MB | ||
| 11.1 课件 |
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2019-12-11 | 1.63MB | ||
| 12.1 课件 |
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2019-12-11 | 1.24MB | ||
| 13.1 课件 |
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2019-12-11 | 1.69MB | ||
| 14.1 课件 |
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2019-12-11 | 921.91KB |
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