课程门户-章节详情

赵冬燕/王尧尧

1 课程介绍 Introduction
- 1.1 课程大纲Unit Specification
- 1.2 管理会计与财务会计区别 The difference between management accounting and financial accounting
2 成本分类Classifying costs （Outcome 1）
- 2.1 课前导读
- 2.2 知识点讲解
  - 2.2.1 成本目标的确定Assigning costs to cost objects
  - 2.2.2 生产成本与期间成本 Distinguish between product costs and period costs
  - 2.2.3 生产成本分类 Product cost identification for manufacturing firms
  - 2.2.4 直接成本和加工成本Prime costs and conversion costs
- 2.3 章节自测题
- 2.4 课程辅助视频
- 2.5 课件
3 产品成本核算 Determining costs of products （Outcome 1）
- 3.1 课前导读
- 3.2 知识点讲解
  - 3.2.1 Job order costing method
  - 3.2.2 predetermined overheads rate
  - 3.2.3 产品成本核算方法Product costing methods
- 3.3 章节自测题
- 3.4 课件
4 利润核算Profit calculation （Outcome 1）
- 4.1 课前导读
- 4.2 知识点讲解
  - 4.2.1 利润核算markup and margin
  - 4.2.2 Construction of operating statements
- 4.3 章节自测题
- 4.4 课件
5 成本性态分析与使用Costs Behavior：Analysis and Use（Outcome 2）
- 5.1 课前导读
- 5.2 知识点讲解
  - 5.2.1 成本性态Cost behavior
  - 5.2.2 贡献式损益表The contribution income statement
  - 5.2.3 边际贡献率Contribution margin ratio
  - 5.2.4 在资源有限的情况下如何选择最优产品组合The Most Efficient Use of Scarce Resources
- 5.3 课程辅助视频
- 5.4 课件
- 5.5 章节自测题
6 本量利分析CVP analysis （Outcome 2）
- 6.1 课前导读
- 6.2 知识点讲解
  - 6.2.1 本量利分析Cost-Volume-Profit analysis
  - 6.2.2 敏感性分析Sensitivity analysis
- 6.3 课程视频
- 6.4 课件
- 6.5 课后习题
- 6.6 思政拓展
7 基于相关成本的商务决策Making decision using relevant information （Outcome 2）
- 7.1 课前导读
- 7.2 知识点讲解
  - 7.2.1 相关成本 Relevant costs
  - 7.2.2 基于相关成本的短期决策 Short term decisions with relevant costs
    - 7.2.2.1 是否替换设备的决策Equipment replacement
    - 7.2.2.2 自制还是购买决策Make or buy decision
    - 7.2.2.3 接受特别订单决策Acceptance of a Special Order
    - 7.2.2.4 销售还是进一步加工决策Sell or Process Further Decision
- 7.3 课程视频
- 7.4 课件
- 7.5 章节自测
8 预算与弹性预算Budgeting and flexible budgets （Outcome 3）
- 8.1 课前导读
- 8.2 知识点讲解
  - 8.2.1 弹性预算Flexible budget
  - 8.2.2 弹性预算业绩报告The flexible budget performance report
- 8.3 课程视频
- 8.4 课件
9 标准成本体系Standard costing （Outcome 3）
- 9.1 课前导读
- 9.2 知识点讲解
  - 9.2.1 标准成本 Standardcosting
  - 9.2.2 差异分析 Variance analysis
- 9.3 课程视频
- 9.4 课件
- 9.5 课后习题
- 9.6 思政拓展
10 传统资本性投资评估方式The capital budget （Outcome 4）
- 10.1 课前导读
- 10.2 知识点讲解
  - 10.2.1 资本预算The capital budget: what is it
  - 10.2.2 回收期Payback period
  - 10.2.3 会计回报率Accounting rate of return
- 10.3 课程视频
- 10.4 课件
11 Master budget 全面预算
- 11.1 Master budget
12 贴现现金流的投资评估Discounted Cash flow （Outcome 4）
- 12.1 课前导读
- 12.2 知识点讲解
  - 12.2.1 资金时间价值Time value of Money
  - 12.2.2 净现值Net present value
  - 12.2.3 内部回报率Internal Rate of Return
- 12.3 课程视频
- 12.4 课件
- 12.5 课后习题
- 12.6 思政拓展

课程大纲Unit Specification

1 课程视频
2 课程大纲
3 课件

Unit purpose 课程目标

This Unit is designed to enable you to gain knowledge and develop practical skills in the preparation of financial forecasts (management accounting information) and the use of these in the decision-making process within a business organisation.

outcomes 教学目标

Outcome 1 covers the preparation of an operating statement. You will learn about the structure of an operating statement and how to classify costs into direct and indirect. You will also learn about overheads and their allocation and absorption into an operating statement. You will also look at different methods of determining profit — mark-up and margin.

Outcome 2 you will further develop your understanding of costs for a business thorough marginal costing and its application in relation to providing relevant data for decision-making. You will ompare alternative costing methodologies — Full, Absorption and Marginal. You will calculate the effect of changing costs and revenue levels on the total contribution made by the goods and ervices an organisation produces. You may also be introduced to break-even and margin of safety calculations, although these elements are not formally assessed.

Outcome 3 will cover flexed budgets. In order to give you a fuller understanding of this area of management accounting you will cover the preparation of functional budgets. This Outcome will also cover variances as a comparison between revenue and costs for the organisation. You will develop the necessary skills to allow you to analyse these variances and make recommendations to management as a result of your analysis.

Outcome 4 looks at the application of investment appraisal techniques — both traditional and discounted cash flow as an aid to decision-making. You will also look at the effects of limited funds on selecting projects as well as the normal appraisal techniques.

Assessment 考核

This Unit may be assessed by two assessment tasks each covering two Outcomes — Outcomes 1 and 2 being assessed together and Outcomes 3 and 4 being assessed together.

The first assessment should be generated under closed book, supervised conditions andshould last approximately two hours. Figures must be accurate within a tolerance of four arithmetic or computational errors, with a maximum of two errors of principle for each outcome.

The second assessment would requirecandidates to produce a report with appropriate appendices based on a givencase study. This should take the form of a home-based exercise and the evidence could be submitted in the form of a report which incorporates both word-processing and spreadsheet application packages.

Class performance 40% Including attendance and Self-assessment questions for both online and offline teaching

Assessment for outcome 1 & 2 - 30%

Assessment for outcome 3 & 4 - 30%

Textbook 教材

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