Cost Management:a Strategic Emphasis

Syllabus product line moment Course(in incline) Management Accounting Credit hour3 Pre-course Instructing language Chinese Courseware English Semester Fall Course kind undeniable course Objects Master The Course Objectives later on the study of this course, students should gain full fri culminationship of the key conceptual framework and mostly used methods of focal point accounting as an important decision making scape for management of businesses and organizations of other types. Consequently, they would be subject of taking medium and advanced management accounting courses in the future.Course book and references Course book(CB) Ronald W. Hilton, Michael W. Maher, Frank H. Selto, represent Management strategies for Business Decisions,Second edition, McGraw cumulus Companies Inc. 2006. References 1. Charles T. Horngren, Gary L. Sundem, William O. Stratton, Introduction to Managerial Accounting, Chaptpers1-19, 2002 edition, Prentice dorm Publishing. 2. Jerold L. Zimmerma n, Accounting for Decision Making and Control, quaternate edition, McGraw-Hill, 2003. 3. Anthony A. Atkinson, Rajav D. Banker, Robert S. Kaplan, and S. Mark Young, Management Accounting, 3rd edition, Prentice-Hall , 2001 . 4.He yingqi subgenus Chen jiajun,Management Accounting,Shanghai Financial and Economic Press,2003. 5. Harvard Business go off on Managing the Value Chain, HBS Press 1999 The net Result of Study At the end of the semester, students give be required to curve a semester paper as concluding test. After that each students final result of study will be computed with 10% participation in the lesson and 20% of the average mark of his/her planning done and 20% of case studies and 50% of his/her mark of the final examination(semester paper). The satisfactory weighted average mark should be at least 60. Instructing plansTeaching plans and the content to see the skirt as following DateContentReadingsAssignments 12008. 9. 19Topic 1 address management and value chai nCB-Chapter 1 and its PPTE1. 26 P1. 33 C1. 41 22008. 9. 26- 2008. 10. 10Topic 2 I. harvest-festival cost system concept and invention II. Cost accumulation for job and mussiness production operationCB-Chapter 2 chapter 3 and their PPTE2. 36 P2. 64 C2. 80 P3. 55 32008. 10. 17- 2008. 10. 24Topic 3 I. Activity-based cost II. Activity-based managementCB-Chapter 4 Chapter5and their PPTE4. 39 P4. 52 C4. 63 P5. 42 4Topic 4 Managing fiber and time to create valuechapter6chapter 7 and their PPTC6. 3 C7. 76 52008. 10. 31- 2008. 11. 7Topic 5 Process costing and cost alloationCB-Chapter 8, chapter9,chapter10 and its PPTP8. 36 P9. 46 E10. 24 62008. 11. 14Topic 6 Cost estimationCB-Chapter 11, and their PPTP11. 53 C 11. 57 7Topic 7 Financial and CVP modelsCB-Chapter 12 and its PPTP12. 50C12. 63 82008. 11. 21Topic 8 Cost management and decision makingCB-Chapter 12, chapter 13 and their PPTP13. 49P13. 50 P13. 54 9Topic 9 strategic issues in long term large(p) investment decisionCB-Chapter 14, a nd its PPTC14. 52 102008. 11. 28Topic 10 Budgeting and fiscal planingCB-Chapter 15, and itsr PPTC 15. 55 112008. 2. 5Topic 11 Standard costing system and variance analysisCB-Chapter 16, and its PPTC16. 48 122008. 12. 12Topic 12 Flexible budget and overhead cost managementCB-Chapter 17, and its PPTC17. 68 132008. 12. 19Topic 13 Organizational design, certificate of indebtedness accounting, and evaluation of division exploitCB-Chapter 18, andits PPTP18. 38P18. 46 142008. 12. 26Topic 14 Transfer pricingCB-Chapter 19, and its PPTP19. 36P19. 40C19. 42 15Topic 15 Incentive system, performance evaluation, and balanced-scord card CB-Chapter 20, chapter 21 and their PPTC21. 57 162009. 1. 9Final examination (Semester paper)