管理会计（双语）

祝映兰

目录

  • 1 管理会计导论An Introduction to Management Accounting
    • 1.1 课程教学大纲及进度表
    • 1.2 财务会计的局限性the limitations of Financial Accounting
    • 1.3 管理会计介绍a panorama of Management Accounting
      • 1.3.1 Differences and relations between FA and MA
      • 1.3.2 Development of Management Accounting
      • 1.3.3 Key MA Guidelines
      • 1.3.4 The organization of MA
  • 2 成本性态分析Cost-Behavior Patterns Analysis
    • 2.1 Cost Classifications
    • 2.2 Cost-Behavior Patterns Analysis
    • 2.3 Cost Estimation Methods
  • 3 本量利分析Cost-Volume-Profit(CVP)Analysis
    • 3.1 Relation among Cost,Volume and Profit
    • 3.2 How to analyze CVP?
  • 4 存货成本Inventory Costing
    • 4.1 Variable Costing VS. Absorption Costing：Definitions
    • 4.2 Comparing Income Statements
    • 4.3 Difference between AC and VC
    • 4.4 Effect of sales and production on OI
    • 4.5 Performance Measures and Absorption Costing
    • 4.6 Inventories and Costing Methods
    • 4.7 Proposals for Revising Performance Evaluation
  • 5 经营决策Decision Making
    • 5.1 About Decision Making
    • 5.2 Types of Decisions Making
      • 5.2.1 One-Time-Only Special Orders
      • 5.2.2 Insourcing vs. Outsourcing（Make or Buy）
      • 5.2.3 Product-Mix
      • 5.2.4 Branch / Segment: Adding or Discontinuing
    • 5.3 Pricing Decisions
  • 6 预算管理Budget Management
    • 6.1 Master Budget
    • 6.2 Prepare Master Budget
    • 6.3 Methods of Budget Control
  • 7 责任会计Responsibility Accounting
    • 7.1 Types of Responsibility Centers
    • 7.2 Responsibility and Controllability
Cost Classifications

Chapter 2：Cost-Behavior Patterns Analysis

FTextbook：

FChapter2：  An IntroductionTo Cost Terms And Purposes

Chapter10：  Determining How Costs Behave


2-1  Cost Classifications

→→Chapter2：  An Introduction To Cost Terms And Purposes


1.Costs and Cost Terminology（P23）

Cost’s definition: 

Cost object：

Cost accumulation/collection：

Cost assignment/allocation：

Actual Cost：

BudgetedCost：


2. cost classification criteria

（1）Cost traced or not：DirectCost and Indirect Cost

FFactors affecting Direct/Indirect costclassification

FBe aware that

（2）Playing roles in manufacturing

FManufacturingCost (product cost) and Nonmanufacturing Cost (period cost)


（3）Cost-Behavior Patterns：

FVariableCost, Fixed Cost and Mixed Cost

n   cost-behavior patterns

n   VC

n   FC

n   MC

（4）Others classification criteria：

Fcontrollablecost and uncontrollable cost

FRelevant Cost and Irrelevant Cost


（5）Relationshipsof Types of Costs