管理会计(全英语)
上海立信会计学院
主讲教师:肖奇
教师团队:共2位
《管理会计(全英语)》作为会计课程体系中的一门专业基础课,主要帮助学生了解和掌握如何在各种商业环境中给企业管理者提供一些基本的管理会计信息,以方便管理者做出正确的企业计划和商业决策。该门课程的主要内容涵盖了成本分类、本量利分析、企业长短期决策、预算、标准成本与差异分析、业绩评价等。本课程将立足构建全员、全过程、全方位育人格局,把立德树人作为教育的根本任务。本课程将围绕社会主义核心价值观和中华民族优秀传统文化教育,在教学素材选择、教学案例设计等方面,灵活巧妙的融入思政内容,将专业知识教育与思政教育融为一体。力争做到润物细无声的境界,培养学生“富强、民主、文明、和谐”的价值目标,“自由、平等、公正、法治”的价值取向以及“爱国、敬业、诚信、友善”的价值准则。 Management Accounting (bilingual) is a professional basic course in the accounting curriculum system, it helps students to understand and grasp key point in a variety of business environment to the enterprise managers, and it also provides some basic management accounting information for managers to make the right business plan and business decisions. The main content of this course covers the understanding of the nature of the cost management accounting, cost classification, business mathematics in the application of cost accounting, cost accounting of the specific calculation and measurement methods, cost budget and standard cost, the implementation of the budget and control, how to use the specialized management accounting skills to help enterprises to make decisions In the function of moral education, this course can be explored from the following aspects: 1. Fairness and integrity: In the part of explaining the comparison between ABC and traditional cost method, students can be aware of the impact and consequences of cost accounting method and distribution standard on corporate profits, taxes and other aspects. This course can cultivate students' professional quality and values of correct cost accounting, objective work and no window-dressing reporting, so as to practice the fairness and integrity of " the core values of Chinese socialism " .The idea of fairness and integrity can cultivate students' value orientation of justice and law and the value criterion of dedication and honesty. 2. Native land emotion and sense of responsibility: In the part of performance evaluation, by showing the rapid development and expansion of China's capital market and listed companies, students can feel the great progress of the socialism with Chinese characteristic. This course can cultivate students' values of patriotism and dedication. 3. National confidence and patriotism: In the part of course overview , by combining the development history of Chinese accounting and introducing ancient people's understanding of accounting, this course integrate the Chinese traditional virtues .In the process of making students understand the history of accounting, it can enhance students’ cultural self-confidence and build up students’ national self-confidence and patriotism. 4. Life plans and personal fulfillment: In the part of enterprises’ plan, decision and control, the course trains students to refer the related thinking mode and method. Students can plan their life and career, manage their goals and processes, create value for society and realize self-worth at the same time.
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