管理会计双语版学习辅助资料.docx

《管理会计（双语）》课程教学大纲课程编码：12120204211课程性质：专业必修课学分：3课时：48开课学期：5适用专业：财务管理一、课程简介《管理会计(双语)是财务管理专业（本科）的一门必修课程。

是以现代企业所处的社会经济环境为背景，明确阐明以企业为主体，密切联系现代会计的预测、决策、规划、控制、考核评价等职能，系统地介绍了现代管理会计的基本理论、基本方法和实用操作技术。

课程分为三部分，第一部分主要交代了管理会计的基本原理和传统管理会计的基本方法；第二部分主要分别讨论管理会计各项职能在实践中的应用程序与具体操作方法。

第三部分集中介绍管理会计发展的新领域。

管理会计是一门理论性较强、计算内容较多的课程。

通过该门课程的学习，使学生领会管理会计的精髓，掌握管理会计的基本理论和基本方法，学会各种分析方法的应用技能和技巧，不断提高学生分析问题和解决问题的能力。

二、教学目标课程总体目标：通过本课程教学，掌握管理会计的基本理论和基本分析方法，结合相应的实践教学，培养学生能独立开展各项管理会计工作的能力。

（一）知识要求：1.了解管理会计的产生与发展，明确管理会计的特点、职能、内容和任务；2.掌握成本习性与变动成本法、本量利分析等管理会计基础分析方法，并了解方法的一般原理；3.掌握短期经营决策分析、长期投资决策分析、全面预算、标准成本控制、责任会计等内容的基本理论与方法。

（二）能力要求：1、具有热爱管理会计工作，爱岗敬业的道德观念；2、具有胜任管理会计工作的良好业务素质和身体素质；3、具有预测、决策、规划、控制的实务能力；4、具有管理会计工作的职业判断、分析和思维能力三、教学内容（一）Chapter 1 Managerial Accounting Concepts and PrinciplesThe main content: Chapter 1 introduces students to managerial accounting and the manufacturing process. Students will learn how managerial accounting is used in the management decision process. They will also be exposed to the terminology used to describe costs related to manufacturing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe managerial accounting and the role of managerial accounting in a business.2. Define and illustrate the following costs: 1. direct and indirect costs, 2. direct materials,direct labor, and factory overhead costs, 3. product and period costs.3. Describe and illustrate the following statements for a manufacturing business: 1.balance sheet, 2. statement of cost of goods manufactured, 3. income statement.4. Describe the uses of managerial accounting information.Some key points: direct and indirect costs, direct materials, direct labor, factory overhead costs, product and period costs; cost of goods manufactured.Teaching methods: use of multimedia tools. We ad opt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange stud ents to d o some appropriate exercises and self-extending reading after class.（二）Chapter 2Job Order CostingThe main content：Chapter 2 introduces students to managerial job order cost systems. Students will be exposed to the terminology used to describe costs related to manufacturing. The first of two basic manufacturing accounting systems, job order, is described in this chapter. Students learn how costs flow through a manufacturing system and the basis for determining product costs under job order costing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe cost accounting systems used by manufacturing businesses.2. Describe and illustrate a job order cost accounting system.3. Describe the use of job order cost information for decision making.4. Describe the flow of costs for a service business that uses a job order cost accountingsystem.Some key points: Job Order Cost System; Overapplied Factory Overhead; Underapplied Factory Overhead; predetermined overhead rate;Teaching methods: use of multimedia tools. We adopt Classroom-based teaching,which is suppl emented by the necessary classroom discussion. Besides，arrange stud ents to d o some appropriate exercises and self-extending reading after class.（三）Chapter 3Process Cost SystemsThe main content：Chapter 3 completes the coverage of manufacturing accounting by introducing process costing. The text demonstrates process costing under the FIFO method. The average cost method is presented in th e chapter’s appendix. Chapter 3 also discusses the impact of just-in-time systems on manufacturing.Learning Objectives：After studying the chapter, your students should be able to:1. Describe process cost systems.2. Prepare a cost of production report.3. Journalize entries for transactions using a process cost system.4. Describe and illustrate the use of cost of production reports for decision making.5. Compare just-in-time processing with traditional manufacturing processing.Some key points: Process Cost System; First-in, First-out (FIFO) Method; Cost of Production Report; Just-in-Time (JIT) Processing.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（四）Chapter 4 Cost Behavior and Cost-Volume-Profit AnalysisThe main content: In Chapter 4, students learn how to conduct cost-volume-profit analysis. In preparation for this activity, the chapter discusses variable, fixed, and mixed costs.Learning Objectives：After studying the chapter, your students should be able to:1. Classify costs as variable costs, fixed costs, or mixed costs.2. Compute the contribution margin, the contribution margin ratio, and the unitcontribution margin.3. Determine the break-even point and sales necessary to achieve a target profit.4. Using a cost-volume-profit chart and a profit-volume chart, determine the break-evenpoint and sales necessary to achieve a target profit.5. Compute the break-even point for a company selling more than one product, theoperating leverage, and the margin of safety.Some key points:variable costs; fixed costs; mixed costs; High-Low Method; Contribution Margin; Cost-Volume-Profit Analysis; Contribution Margin Ratio; Unit Contribution Margin.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（五）Chapter 5 BudgetingThe main content: Chapter 5 emphasizes accounting activities that help managers plan, direct, and control the operations of a business. Budgeting is used to establish business goals in the planning function. Budgets help guide managers’ operational decisions. Budgets are also used to control operations as actual results are compared to the budgeted results.Learning Objectives：After studying the chapter, your students should be able to:1. Describe budgeting, its objectives, and its impact on human behavior.2. Describe the basic elements of the budget process, the two major types of budgeting,and the use of computers in budgeting.3. Describe the master budget for a manufacturing company.4. Prepare the basic income statement budgets for a manufacturing company.5. Prepare balance sheet budgets for a manufacturing company.Some key points: Goal Conflict；Budgetary Slack；Continuous Budgeting；Static Budget；Flexible Budget；Zero-Based Budgeting；Capital Expenditures Budget.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（六）Chapter 6 Performance Evaluation Using Variances from Standard Costs The main content: Standard cost systems set budgets for the materials, labor, and factory overhead used by a manufacturer to produce its product. Deviations from these standards are reported as variances.Learning Objectives：After studying the chapter, your students should be able to:1. Describe the types of standards and how they are established.2. Describe and illustrate how standards are used in budgeting.3. Compute and interpret direct materials and direct labor variances.4. Compute and interpret factory overhead controllable and volume variances.5. Journalize the entries for recording standards in the accounts and prepare an incomestatement that includes variances from standard.6. Describe and provide examples of nonfinancial performance measures.Some key points: Direct Labor Rate Variance ；Direct Materials Price Variance；Direct Labor Time Variance；Direct Materials Quantity Variance；Budgeted Variable Factory Overhead；Factory Overhead Cost Variance Report；Controllable Variance；Volume Variance.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（七）Chapter 7 Performance Evaluation for Decentralized Operations The main content: Chapter 7 applies responsibility accounting to cost, profit, and investment centers. The chapter demonstrates the responsibility accounting reports that are used to evaluate department or division performance. This provides an excellent opportunity to remind your students that managers are judged, at least in part, using accounting data.Learning Objectives：After studying the chapter, your students should be able to:1. Describe the advantages and disadvantages of decentralized operations.2. Prepare a responsibility accounting report for a cost center.3. Prepare responsibility accounting reports for a profit center.4. Compute and interpret the rate of return on investment, the residual income, and thebalanced scorecard for an investment center.5. Describe and illustrate how the market price, negotiated price, and cost priceapproaches to transfer pricing may be used by decentralized segments of a business.Some key points:Responsibility Accounting；Balanced Scorecard；Profit Margin；DuPont Formula；Rate of Return on Investment (ROI)；Investment Center ;Residual Income；Investment TurnoverTeaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（八）Chapter 8 Differential Analysis, Product Pricing, and Activity-Based CostingThe main content: This chapter covers (1) differential analysis, (2) methods of determining the selling price of a product using a cost-plus markup approach, (3) the effects of production bottlenecks, and (4) activity-based costing. The cost-plus approach of product cost is described in Objective 2; total cost and variable cost methods are presented in the chapter appendix. All topics in this chapter are able to stand alone. Therefore, the instructor is free to cover only one or two of the topics if class time is a limited resource as the term draws to a close.Learning Objectives：After studying the chapter, your students should be able to:1. Prepare differential analysis reports for a variety of managerial decisions.2. Determine the selling price of a product, using the product cost concept.3. Compute the relative profitability of products in bottleneck production processes.4. Allocate product costs using activity-based costing.Some key points:Product Cost Concept ; Target Costing; Production Bottleneck; Theory of Constraints (TOC); Activity-Based Costing (ABC).Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.（九）Chapter 9 Capital Investment AnalysisThe main content: Capital investment analysis is a topic that usually receives detailed coverage in introductory finance courses and/or intermediate accounting. The purpose of this chapter is to give students a brief introduction to the basics of capital investment analysis using the following methods: average rate of return, cash payback, net present value, and internal rate of return.Learning Objectives：After studying the chapter, your students should be able to:1. Explain the nature and importance of capital investment analysis.2. Evaluate capital investment proposals using the average rate of return and cashpayback methods.3. Evaluate capital investment proposals using the net present value and internal rate ofreturn methods.4. List and describe factors that complicate capital investment analysis.5. Diagram the capital rationing process.Some key points: Capital Investment Analysis；Time Value of Money Concept；Average Rate of Return；Cash Payback Period；Internal Rate of Return (IRR) Method；Capital Rationing.Teaching methods: use of multimedia tools. We adopt Classroom-based teaching, which is supplemented by the necessary classroom discussion. Besides，arrange students to do some appropriate exercises and self-extending reading after class.四、整体课时分配五、课程考核与成绩评定1.考核方式：考查；笔试；闭卷。

管理会计双语版学习辅助资料(doc29页)部门： xxx时间： xxx整理范文，仅供参考，可下载自行编辑管理会计Managerial Accounting（双语32）学习辅助资料2013-2014-1学期第一部分授课计划使用教材：Managerial Accounting（会计学--管理会计分册，James M. Reeve等，杜兴强改编），中国人民大学出版社，教育部高校工商管理类教学指导委员会双语教学推荐教材总计学时：32第二部分成绩评定第三部分主要内容Terminology------------专业术语（自查中文，了解术语的含义）Major Contents -------本章主要内容（给出的是教材上的一级和二级标题，加※的部分略看，其他需要精读）Questions----------------思考题（取自每一章课后的Eye Openers）School Assignments----作业题（需要做书面作业）Chapter 18 Managerial Accounting Concepts and PrinciplesTerminology:managerial accounting ( or management accounting ); financial accounting;financial statements;stakeholders;shareholders;creditor;government agencies;general public;line department;staff department;management process;planning; directing;controlling;improving;decision making;strategy planning;operational planning;management by exception;Generally Accepted Accounting Principles;service companies;merchandising companies;manufacturing companies;direct cost;indirect cost;period costs;product costs;manufacturing costs;cost object;direct materials cost;direct labor cost;factory overhead;prime costs;conversion costs;selling expenses;administrative expenses;cost of merchandise sold;cost of goods sold;materials inventory;work in process inventory;finished goods inventory;balance sheet;income statement;merchandise available for sale;cost of goods manufactured;cost of finished goods available for sale;statement of cost of goods manufactured.Major Contents:1. Managerial AccountingDifferences Between Managerial Accounting and Financial AccountingThe Management Accountant in the Organization ※Managerial Accounting in the Management Process2. Manufacturing Operations: Costs and TerminologyDirect and Indirect CostsManufacturing Costs3. Financial Statements for a Manufacturing BusinessBalance Sheet for a Manufacturing BusinessIncome statement for a manufacturing company4. Uses of Managerial Accounting ※Questions: (on page 20—21)Eye openers: 1, 4, 13, 14, 15, 16, 18, 20, 21.School assignments:No.Chapter 21 Cost Behavior and Cost-Volume-Profit AnalysisTerminology:cost behavioractivity baserelevant rangevariable costsvariable cost per unit or unit variable costfixed costsfixed cost per unitmixed costshigh-low methodvariable costingcost-volume-profit analysisselling pricesales volumeproduction volumeprofitincome from operationscontribution marginunit contribution margincontribution margin ratio or profit-volume ratiobreak-even pointbreak-even sales( units)break-even sales( dollars)target profitcost-volume-profit chartbreak-even chartprofit-volume chart“what if ”analysis or sensitivity analysissales mixoperating leveragemargin of safetymargin of safety(units)margin of safety(dollars)Major Contents：（★all should be read intensively）1.Cost Behavior。

《管理会计》(双语)教学大纲课程名称：《管理会计》(双语)课程编码：B0421004适用专业及层次：会计学专业本科层次课程总学时：48学时课程总学分：3学分理论学时：48学时实践学时：0学时先修课程：会计学原理、成本会计等一、课程的性质、目的与任务管理会计是会计、财管专业的专业基础课。

通过本课程的教学，使学生了解现代管理会计学在会计学科体系中的地位和作用，掌握管理会计的基本内容和基本理论，学会如何在社会主义市场经济条件下和现代企业制度环境中，进一步加工和运用企业内部财务信息，预测经济前景、参与经营决策、规划经营方针、控制经营过程和考评责任业绩的基本程序、操作技能和基本方法。

二、教学内容、教学要求及教学重难点CHAPTER 1 The Role, History, and Direction of Management Accounting【教学内容】Chapter 1 provides an overview of management accounting. This chapter also is anopportunity to discuss ethical behavior.【教学要求】1. Learning the role of management accountants in an organization, and could provide a briefhistorical description of management accounting;2. Mastering the differences between management accounting and financial accounting;3. Understanding the current focus of management accounting，and the importance of ethicalbehavior for managers and management accountants【教学重难点】1. Mastering the differences between management accounting and financial accounting;2. Understanding the current focus of management accounting.CHAPTER 2 Basic Management Accounting Concepts【教学内容】This chapter introduces basic terminology that is used throughout the text. Accounting issometimes called the language of business. Learning the accounting terminology in Chapter 2 is similar to learning a foreign language. Understanding the accounting terminology in Chapter 2 is crucial to students understanding topics covered later.【教学要求】1. Learning tangible and intangible products and explain why there are different product costdefinitions;2. Mastering could prepare income statements for manufacturing and service organizations;3. Understanding the cost assignment process, and the differences between functional-based andactivity-based management accounting systems.【教学重难点】1. Mastering could prepare income statements for manufacturing and service organizations;2. Learning tangible and intangible products and explain why there are different product costdefinitions;CHAPTER 3 Activity Cost Behavior【教学内容】This chapter expands the discussion of cost behavior in Chapter 2; more specifically, it focuses on activity cost behavior. In addition, the resource usage model is presented. This chapter is an important foundation for the activity-based costing system discussed in the next chapter. In addition, several methods to estimate and evaluate the cost equation are discussed.【教学要求】1. Learning cost behavior for fixed, variable, and mixed costs , and the role of multipleregression in assessing cost behavior ;2.Mastering how to separate mixed costs into their fixed and variable components using thehigh-low method, the scatter plot method, and the method of least squares ;3. Understanding the role of the resource usage model in understanding cost behavior, and theuse of managerial judgment in determining cost behavior.【教学重难点】1. Mastering how to separate mixed costs into their fixed and variable components using thehigh-low method, the scatter plot method, and the method of least squares ;2. Understanding the role of the resource usage model in understanding cost behavior, and theuse of managerial judgment in determining cost behavior.CHAPTER 4 Activity-Based Costing【教学内容】Technological changes in manufacturing have made the traditional costing method obsolete in many firms. Unit-based cost systems often are no longer adequate in measuring product costs because overhead costs have increased while direct labor costs have decreased. This chapter introduces an approach that can improve product costing in many firms.【教学要求】1. Learning the importance of unit costs, a detailed description of how activities can be grouped intohomogeneous sets to reduce the number of activity rates2. Mastering how an activity-based costing system works, activity-based customer and suppliercosting;3. Understanding functional-based costing approaches, and why functional-based costingapproaches may produce distorted costs.【教学重难点】1. Mastering how an activity-based costing system works, activity-based customer and suppliercosting;2. Understanding functional-based costing approaches, and why functional-based costingapproaches may produce distorted costs.CHAPTER 5 Job-Order Costing【教学内容】Product costing plays a critical role in the new manufacturing environment and has become a significant factor in the service industries with the impact of deregulation. Nonaccounting majors should realize that understanding the basics of product costing is an important topic covered in the course. This chapter introduces students to the important topic of job-order costing.【教学要求】1. Mastering the differences between job-order costing and process costing, and identify the types offirms that would use each method, and the cost flows associated with job-order costing;2. Understanding how to identify and set up the source documents used in job-order costing.【教学重难点】Mastering the differences between job-order costing and process costing, and identify the typesof firms that would use each method, and the cost flows associated with job-order costing; CHAPTER 6 Process Costing【教学内容】If time permits, coverage of process costing is recommended. It exposes students to a different method of determining costs for products and provides useful insights in later chapters. The material in this chapter is generally difficult for the students because of the amount of detail. If you wish to cover this lightly, I suggest you focus on the weighted average approach.【教学要求】1. Learning the basic characteristics and cost flows associated with process manufacturing, and equivalent units and explain their role in process costing2. Mastering the differences between the weighted average method and the FIFO method ofaccounting for process costs, and prepare a departmental production report using the weighted average method;3. Understanding how to how process costing is affected by nonuniform application of manufacturinginputs and the existence of multiple processing departments.【教学重难点】1. Mastering the differences between the weighted average method and the FIFO method ofaccounting for process costs, and prepare a departmental production report using the weightedaverage method;2. Understanding how to how process costing is affected by nonuniform application of manufacturinginputs and the existence of multiple processing departments.CHAPTER 7 Support Department Cost Allocation【教学内容】Allocation of support-department costs is an important topic for product costing. In recent years the issue of accurate product costing has assumed considerable importance, and managers need to be fully aware of how products are costed and the limitations associated with those assignments. The introductory scenario discusses a copying department in a large regional public accounting firm.【教学要求】1. Mastering how to calculate single charging rates for a support department, and allocatesupport-department costs to producing departments using the direct, sequential, and reciprocalmethods, and calculate departmental overhead rate;2. Understanding the difference between support departments and producing departments..【教学重难点】1. Mastering how to calculate single charging rates for a support department, and allocatesupport-department costs to producing departments using the direct, sequential, and reciprocalmethods, and calculate departmental overhead rate;CHAPTER 8 Functional and Activity-Based Budgeting【教学内容】Budgeting is one topic that most students can relate to since they are involved with their own personal budgets. Students may benefit by reading the scenario at the beginning of the chapter.【教学要求】1. Learning budgeting and discuss its role in planning, control, and decision making;2. Mastering the master budget, identify its major components, and explain the interrelationships of thevarious components, and flexible budgeting and identify the features that a budgetary system should have to encourage managers to engage in goal-congruent behavior.3. Understanding activity-based budgeting.【教学重难点】1.Mastering the master budget, identify its major components, and explain the interrelationships of the various components, and flexible budgeting and identify the features that a budgetary system should have to encourage managers to engage in goal-congruent behavior.2. Understanding activity-based budgeting.CHAPTER 9 Standard Costing: A Managerial Control Tool【教学内容】This chapter covers standard costing and variances.【教学要求】1. Learning how unit standards are set and why standard cost systems are adopted, and the purpose of a standard cost sheet.2. Mastering how to compute the materials and labor variances and explain how they are used forcontrol, and the variable and fixed overhead variances and explain their meanings;3. Understanding the basic concepts underlying variance analysis and explain when variances should beInvestigated.【教学重难点】1. Mastering how to compute the materials and labor variances and explain how they are used forcontrol, and the variable and fixed overhead variances and explain their meanings;2. Understanding the basic concepts underlying variance analysis and explain when variances should beInvestigated.CHAPTER 10 Activity- and Strategic-Based Responsibility Accounting【教学内容】Activity-based management is a fairly new topic in management accounting textbooks. This chapter is important in order to understand the new environment in management accounting. The scenario to Chap- ter 10 is a good place for students to start. In addition, students should be comfortable with the topics from Chapters 3 and 4.【教学要求】1. Learning the difference among functional-based, activity-based, and strategic-based responsibilityaccounting systems.2. Mastering the basic features of the Balanced Scorecard;3. Understanding process value analysis and activity performance measurement.【教学重难点】1. Mastering the basic features of the Balanced Scorecard;2. Understanding process value analysis and activity performance measurement.CHAPTER 11 Quality Costs and Productivity: Measurement, Reporting, and Control【教学内容】This chapter focuses on the measurement and control of quality costs, and does a good job of discussing a topic that is not presented in most first-level management accounting textbooks. It provides an excellent bridge to understanding the new manufacturing environment of a world-class manufacturer. The opening scenario provides an interesting discussion of quality issues.【教学要求】1. Learning the four types of quality costs;2. Mastering how to prepare a quality cost report and explain the difference between the conventionalview of acceptable quality level and the view espoused by total quality control and why quality cost information is needed and how it is used;3. Understanding what productivity is and calculate the impact of productivity changes on profits.【教学重难点】1.Mastering how to prepare a quality cost report and explain the difference between theconventional view of acceptable quality level and the view espoused by total quality control and why quality cost information is needed and how it is used;2. Understanding what productivity is and calculate the impact of productivity changes on profits. CHAPTER 12 Environmental Cost Management【教学内容】In this chapter, Hansen and Mowen discuss environmental and life-cycle costs. These issues are presented in the scenario at the beginning of the chapter.【教学要求】1. Learning the importance of measuring environmental costs;2. Mastering how environmental costs are assigned to products and processes;3. Understanding the life-cycle cost assessment model, and activity- and strategic-based environmentalcontrol.【教学重难点】1. Mastering how environmental costs are assigned to products and processes;2. Understanding the life-cycle cost assessment model, and activity- and strategic-based environmentalcontrol.CHAPTER 13 Performance Evaluation in the Decentralized Firm【教学内容】The scenario in this chapter illustrates some of the issues faced by firms selling abroad. This chapter is relevant because of global competition faced by many firms.【教学要求】1. Learning responsibility accounting and four types of responsibility centers;2. Mastering how to compute and explain return on investment (ROI) and economic value added(EVA);3. Understanding why firms choose to decentralize, and methods of evaluating and rewarding managerial performance, the role of transfer pricing in a decentralized firm.【教学重难点】Mastering how to compute and explain return on investment (ROI) and economic value added(EVA);CHAPTER 14 International Issues in Management Accounting【教学内容】The scenario in this chapter illustrates some of the issues faced by firms selling abroad. This chapter is relevant because of global competition faced by many firms.【教学要求】1. Learning the role of the management accountant in the international environment, and the varying levels of involvement that firms can undertake in international trade;2. Mastering the ways management accountants can manage foreign currency risk,3. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm.【教学重难点】1. Mastering the ways management accountants can manage foreign currency risk;2. Understanding why multinational firms choose to decentralize, and how environmental factors canaffect performance evaluation in the multinational firm, and the role of transfer pricing in themultinational firm.CHAPTER 15 Segmented Reporting and Performance Evaluation【教学内容】Coverage of this chapter expands on material outlined briefly in Chapter 2. Here we use thevariable-costing income statement as a way to organize information on cost behavior. A variety of management decision-making applications are presented.【教学要求】1. Learning the differences between variable and absorption costing;2. Mastering how variable costing is useful in evaluating the performance of managers, and how to prepare a segmented income statement based on a variable-costing approach and explain how this format can be used with activity-based costing to assess customer profitability.3. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm.【教学重难点】1. Mastering how variable costing is useful in evaluating the performance of managers, and how to prepare a segmented income statement based on a variable-costing approach and explain how this format can be used with activity-based costing to assess customer profitability.2. Understanding why multinational firms choose to decentralize, and how environmental factors can affect performance evaluation in the multinational firm, and the role of transfer pricing in the multinational firm.CHAPTER 16 Cost-Volume-Profit Analysis: A Managerial Planning Tool【教学内容】Cost-volume-profit (CVP) analysis can be used to illustrate how managers use accounting data for planning and decision making. Students who enjoy solving puzzles will probably enjoy the discussion of CVP. A more complete analysis of the subject material can be taught by using simple algebra.【教学要求】1. Learning the impact of activity-based costing on cost-volume-profit analysis;2. Mastering the number of units that must be sold to break even or to earn a targeted profit., the amount of revenue required to break even or to earn a targeted profit, and apply cost-volume-profit analysis in a multiple-product setting;3.Understanding a profit-volume graph and a cost-volume-profit graph and explain themeaning of each, and the impact of risk, uncertainty, and changing variables on cost-volume-profit analysis.【教学重难点】Mastering the number of units that must be sold to break even or to earn a targeted profit., theamount of revenue required to break even or to earn a targeted profit, and apply cost-volume-profit analysis in a multiple-product setting;CHAPTER 17 Tactical Decision Making【教学内容】This chapter deals with relevant information and how it is used in short-run decisions.【教学要求】1. Learning the tactical decision-making model;2. Mastering how the activity resource usage model is used in assessing relevancy, and how to apply the tactical decision-making concepts in a variety of business situations.3.Understanding the impact of cost on pricing decisions.【教学重难点】Mastering how the activity resource usage model is used in assessing relevancy, and how to apply the tactical decision-making concepts in a variety of business situations.CHAPTER 18 Capital Investment Decisions【教学内容】This chapter covers the basic capital budgeting models. Taxes are considered later in the chapter. The focus of the chapter is on learning how to apply the models.【教学要求】1. Learning what a capital investment decision is and distinguish between independent and mutually exclusive capital investment decisions;2. Mastering how to compute the payback period and accounting rate of return for a proposed investment and explain their roles in capital investment decisions, and use net present value analysis for capital investment decisions involving independent projects, and use the internal rate of return to assess the acceptability of independent projects.3. Understanding the role and value of postaudits, and why NPV is better than IRR for capitalinvestment decisions involving mutually exclusive projects.【教学重难点】Mastering how to compute the payback period and accounting rate of return for a proposed investmentand explain their roles in capital investment decisions, and use net present value analysis for capital investment decisions involving independent projects, and use the internal rate of return to assess the acceptability of independent projects.CHAPTER 19 Inventory Management【教学内容】The material in this chapter tends to be more quantitative than in previous chapters. While thematerial is very important to many management accountants, the discussion of these topics is often delayed until the second managerial/cost accounting class.【教学要求】1. Learning the traditional inventory management model, and the theory of constraints and explain how it can be used to manage inventory.2. Understanding JIT inventory management, and long-term contracts, continuous replenishment, electronic data interchange, and JIT II.【教学重难点】Understanding JIT inventory management, and long-term contracts, continuous replenishment, electronic data interchange, and JIT II.三、教学章节及学时分配（一）总体学时分配四、教学方法与教学手段说明教学方法式是以普通理论课堂教学和案例教学为主要形式，注重培养学生活学活用的能力。

Management Accounting: Information for Decision Making andStrategy ExecutionSixth EditionAnthony A. AtkinsonRobert S. KaplanElla Mae MatsumuraS. Mark YoungPrentice HallBoston Columbus Indianapolis New York San Francisco Upper Saddle River Amsterdam Cape Town Dubai London Madrid Milan Munich Paris Montreal Toronto Delhi Mexico City Sao Paulo Sydney Hong Kong Seoul Singapore Taipei TokyoThis work is protected by United States copyright laws and is providedsolely for the use of instructors in teaching their courses and assessing student learning. Dissemination or sale of any part of this work (includingon the World Wide Web) will destroy the integrity of the work and is not permitted. The work and materials from it should never be made availableto students except by instructors using the accompanying text in their classes. All recipients of this work are expected to abide by these restrictions and to honor the intended pedagogical purposes and the needsof other instructors who rely on these materials.Editor-in-Chief:Donna BattistaExecutive Editor:Stephanie WallEditorial Project Manager:Christina RumbaughProduction Project Manager: Carol O'RourkeSenior Operations Specialist: Diane PeiranoPrinter/Binder: Offset Paperback ManufacturersCopyright © 2012 Pearson Education, Inc., publishing as Prentice Hall, One Lake Street, Upper Saddle River, New Jersey 07458. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458.Many of the designations by manufacturers and seller to distinguish their products are claimed as trademarks. Where those designations appear in this book, and the publisherwas aware of a trademark claim, the designations have been printed in initial caps or all caps.1098765432 1ISBN-13: 978-0-13-702502-2ISBN-10: 0-13-7022502-5CONTENTSChapter 1 How Management Accounting Information Supports Decision Making 1 Chapter 2 The Balanced Scorecard and Strategy Map 21 Chapter 3 Using Costs in Decision Making 52 Chapter 4 Accumulating and Assigning Costs to Products 102 Chapter 5 Activity-Based Costing 138 Chapter 6 Measuring and Managing Customer Relationships 196 Chapter 7 Measuring and Managing Process Performance 233 Chapter 8 Measuring and Managing Life-Cycle Costs 272 Chapter 9 Behavioral and Organizational Issuesin Management Accounting and Control Systems 303 Chapter 10 Using Budgets for Planning and Coordination 356 Chapter 11 Financial Control 434。

Management Accounting, 6e (Atkinson et al.)Chapter 1 How Management Accounting Information Supports Decision Making Objective 11) Management accounting is subject to the rules formulated by standard setters such as the Financial Accounting Standards Board (FASB).Answer: FALSEExplanation: Financial accounting is subject to the rules of the FASB.Diff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking2) Management accounting information is primarily oriented to external stakeholders, such as investors, creditors, regulators, and tax authorities.Answer: FALSEExplanation: Management accounting information is primarily oriented to management. Diff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking3) The International Accounting Standards Board sets the guidelines used for management accounting.Answer: FALSEExplanation: Financial accounting must be consistent with the rules of the IASB.Diff: 1Terms: International Accounting Standards BoardObjective: 1AACSB: Reflective thinking4) A good management accounting system can become a source of competitive advantage for a company.Answer: TRUEDiff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking5) Management accounting information is sometimes predictive and forward looking. Answer: TRUEDiff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking6) Management accounting has no prescribed rules about its content, how the content is to be developed, and how the content is to be presented.Answer: TRUEDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking7) The Federal Accounting Standards Advisory Board sets cost accounting standards for all federal government activities.Answer: TRUEDiff: 2Terms: Government Accounting Standards BoardObjective: 1AACSB: Reflective thinking8) Management accounting measures can provide advance warnings of problems. Answer: TRUEDiff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking9) Information about customer satisfaction is an example of financial information. Answer: FALSEExplanation: Information about customer satisfaction is an example of nonfinancial information.Diff: 1Terms: nonfinancial informationObjective: 1AACSB: Reflective thinking10) Management accounting information can be used for all of the following EXCEPT:A) calculate the cost of a product or service.B) evaluate the performance of a company.C) project materials needs.D) evaluate the market price of the stock.Answer: DDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking11) Which of the following types of information are used in management accounting?A) financial informationB) nonfinancial informationC) information focused on the long termD) All of the above are correct.Answer: DDiff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking12) Management accounting:A) is both retrospective, providing feedback about past operations, and also prospective, incorporating forecasts and estimates about future events.B) is primarily oriented to external stakeholders.C) must be consistent with rules formulated by the Financial Accounting Standards Board (FASB).D) provides information that is generally available only on a quarterly or annual basis. Answer: ADiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking13) Which of the following descriptors refer to management accounting information?A) It is only retrospective, reporting and summarizing in financial terms the results of past decisions and transactions.B) It is driven by rules.C) It is prepared for shareholders.D) It is oriented to meeting the decision making needs of employees and managers inside the organization.Answer: DDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking14) Which of the following would be considered management accounting information?A) Budgeted production for the year 2011.B) Budgeted Balance Sheet.C) Analysis of trend in stock prices.D) Both budgeted production for the year of 2011, and the budgeted balance sheet. Answer: DDiff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking15) Management accounting information includes all of the following EXCEPT:A) tabulated results of customer satisfaction surveys.B) the cost of producing a product.C) the percentage of units produced that is defective.D) market price of the stock.Answer: DDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking16) Management accounting reports might include information about:A) customer complaints.B) net income for the year on budgeted income statement.C) total assets on budgeted balance sheet.D) All of the above are correct.Answer: DDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking17) The person MOST likely to use management accounting information is a(n):A) banker evaluating a credit application.B) shareholder evaluating a stock investment.C) governmental taxing authority.D) assembly department supervisor.Answer: DDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking18) Which of the following is NOT a function of a management accounting system?A) strategic developmentB) financial reportingC) controlD) product costingAnswer: BDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking19) Financial accounting:A) focuses on the future and includes activities such as preparing next year's operating budget.B) does not need to comply with GAAP (generally accepted accounting principles).C) is primarily oriented to external stakeholders, such as investors, creditors, regulators and tax authorities.D) is prepared for the use of department heads and other employees.Answer: CDiff: 1Terms: financial accountingObjective: 1AACSB: Reflective thinking20) The person MOST likely to use ONLY financial accounting information is a:A) factory shift supervisor.B) vice president of operations.C) current shareholder.D) department manager.Answer: CDiff: 2Terms: financial accountingObjective: 1AACSB: Reflective thinking21) Historically, management accounting innovations have been developed by:A) the International Accounting Standards Board.B) the Cost Accounting Standards Board.C) Academic accountants.D) Managers.Answer: DDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking22) In general, it was not until the 1970s that management accounting systems:A) were improved because of demands by the FASB and the SEC.B) stagnated and proved inadequate.C) started to develop innovations in costing and performance-measurement systems due to intense pressure from overseas competitors.D) started to address the decision-making needs of managers.Answer: CDiff: 2Terms: management accountingObjective: 1AACSB: Reflective thinking23) Financial accounting information:A) provides a signal that something is wrong.B) identifies what is wrong.C) explains what is wrong.D) simply summarizes information but gives no indication that anything is wrong. Answer: ADiff: 2Terms: financial accountingObjective: 1AACSB: Reflective thinking24) The regulatory authority responsible for formulating rules of United States GAAP is:A) the Financial Accounting Standards Board.B) the Cost Accounting Standards Board.C) the Federal Accounting Standards Advisory Board.D) the International Accounting Standards Board.Answer: ADiff: 1Terms: financial accounting, FASBObjective: 1AACSB: Reflective thinking25) Management accounting information is BEST described as:A) providing a signal that something is wrong.B) identifying and helping to explain what is wrong.C) simply summarizing information, but giving no indication that anything is wrong.D) measuring overall organizational performance.Answer: BDiff: 1Terms: management accountingObjective: 1AACSB: Reflective thinking26) Compare and contrast the users and uses of management accounting and financial accounting.Answer: Management accounting provides information to internal decision makers of the business such as line supervisors, division managers and top executives. Its purpose is to help managers plan, organize, control and make operating decisions by predicting future results and evaluating performance.Financial accounting provides information to external decision makers such as investors and creditors. Its purpose is to present a fair picture of the financial condition of the company for use by these parties in making investing and credit decisions.Diff: 2Terms: management accounting, financial accountingObjective: 1AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.27) What is the purpose of management accounting?Answer: Management accounting gathers short-term and long-term financial and nonfinancial information to plan, coordinate, motivate, improve, control, and evaluate success factors of an organization. Management accounting converts data into usable information that supports planning, organizing, and control decision making.Diff: 2Terms: management accountingObjective: 1AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 21) During the history of management accounting, innovations were developed to address the decision-making needs of managers.Answer: TRUEDiff: 2Terms: management accountingObjective: 2AACSB: Reflective thinking2) A key element in any organization's strategy is to identify its target customers and to deliver what those target customers want.Answer: TRUEDiff: 1Terms: strategyObjective: 2AACSB: Reflective thinking3) Management accounting innovations are usually developed by academics.Answer: FALSEExplanation: Management accounting innovations are usually developed by management accountants in the field.Diff: 2Terms: management accountingObjective: 2AACSB: Reflective thinking4) The first modern industry to develop and use large quantities of financial statistics to assess and monitor organizational performance was:A) steel companies.B) lumber companies.C) the railroads.D) automobile companies.Answer: CDiff: 2Terms: financial informationObjective: 2AACSB: Reflective thinking5) Which of the following companies is a service company?A) Lands' EndB) Schwinn BicyclesC) Orkin Pest ControlD) British PetroleumAnswer: CDiff: 1Terms: service companiesObjective: 2AACSB: Reflective thinking6) Historically, service companies have:A) operated in less competitive environments than manufacturing companies.B) enjoyed global customer demand.C) used management accounting information in much the same way as manufacturing companies.D) competed by managing costs to provide the best service at the lowest price.Answer: ADiff: 2Terms: service companiesObjective: 2AACSB: Reflective thinking7) The Hawthorne study revealed that:A) individuals alter their behavior when they know they are being studied.B) groups alter their behavior when they know they are being studied.C) People react when they are being measured.D) All of the above are correct.Answer: DDiff: 2Terms: nonfinancial information, Hawthorne studyObjective: 2AACSB: Reflective thinking8) _______ helped develop the Plan-Do-Check-Act (PDCA) cycle.A) HawthorneB) Deming.C) CarnegieD) FordAnswer: DDiff: 2Terms: plan-do-check-act cycleObjective: 2AACSB: Reflective thinking9) Describe the steps in the PDCA cycle.Answer: The Plan step of the PCDA cycle defines the organization's purpose and selects the focus and scope of its strategy. The Do step of the PDCA cycle involves the implementation of a chosen course of action. In this setting, management accounting information gets communicated to front-line and support employees to inform their daily decisions and work activities. The check step in the PDCA cycle includes two components — measuring and monitoring ongoing performance and taking short-term actions based on the measured performance. In the Act step of the PDCA cycle, managers take actions to lower costs, change resource allocations, improve the quality, cycle time and flexibility of processes, modify the product mix, change customer relationships, and redesign and introduce new products.Diff: 3Terms: plan-do-check-act cycleObjective: 2AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.10) What role has the increasingly competitive business environment played in the development of management accounting?Answer: The competitive environment has changed dramatically. There has been a deregulation movement in North America and Europe during the 1970s and 1980s that changed the ground rules under which service companies operate.In addition, organizations encountered severe competition from overseas companies that offered high-quality products at low prices. There has been an improvement of operational control systems such that information is more current and provided more frequently. Employees need better management accounting information and accurate and timely information to improve the activities they perform and to make decisions. Employees also want innovations in management accounting information. Nonfinancial information has become a critical feedback measure. Finally, the focus of many firms is now on measuring and managing activities.Diff: 3Terms: financial accounting, management accountingObjective: 2AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 31) At the highest level strategic planning involves choosing a strategy that provides the best fit between the organization's environment and its internal resources in order to achieve the organization's objectives.Answer: TRUEDiff: 2Terms: strategyObjective: 3AACSB: Reflective thinking2) Quality is the degree of conformance between what the customer is promised and what the customer receives.Answer: TRUEDiff: 1Terms: qualityObjective: 3AACSB: Reflective thinking3) Government and nonprofit organizations, as well as profit-seeking enterprises, are feeling the pressures for improved performance.Answer: TRUEDiff: 1Terms: government and nonprofit organizationsObjective: 3AACSB: Reflective thinking4) Management accounting information allows managers to compare actual and planned costs and to identify areas and opportunities for process improvement.Answer: TRUEDiff: 1Terms: management accountingObjective: 3AACSB: Reflective thinking5) Management accounting can provide information on customer satisfaction.Answer: TRUEDiff: 2Terms: management accountingObjective: 3AACSB: Reflective thinking6) Planning activities include all of the following EXCEPT:A) estimate the cost and profit consequences from a course of action.B) evaluating the quality of the service provided.C) projecting labor requirements.D) budgeting.Answer: BDiff: 2Terms: plan-do-check-act cycleObjective: 3AACSB: Reflective thinking7) The most important factor in successful organizations is:A) weaknesses.B) competition.C) strategy.D) definition of quality.Answer: CDiff: 2Terms: strategyObjective: 3AACSB: Reflective thinking8) A key element of any organization's strategy is identifying:A) its potential shareholders.B) its target customers.C) competitor's products.D) employee needs.Answer: BDiff: 3Terms: strategyObjective: 3AACSB: Reflective thinking9) Explain the role of management accounting in helping an enterprise develop and implement its strategy.Answer: The organization needs management accounting information to help implement the strategy, allocate resources for the strategy, communicate the strategy, and link employees and operational processes to achieve the strategy. As the strategy gets executed, management accounting information provides feedback about where it is working and where it is not, and guides actions to improve the performance from the strategy..Diff: 2Terms: management accounting, strategyObjective: 3AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 41) Quality expert, W. Edwards Deming, helped develop and disseminate the plan-do-check-act (PDCA) cycle.Answer: TRUEDiff: 2Terms: plan-do-act cycleObjective: 4AACSB: Reflective thinking2) Many organizations start the planning stage by re-affirming or updating its mission statement. Answer: TRUEDiff: 2Terms: plan-do-check-act cycleObjective: 4AACSB: Reflective thinking3) Operating profit is an example of nonfinancial information.Answer: FALSEExplanation: Operating profit is an example of financial information.Diff: 1Terms: financial informationObjective: 4AACSB: Reflective thinking4) The check step in the PDCA cycle includes two components — measuring and monitoring ongoing performance and taking short-term actions based on the measured performance. Answer: TRUEDiff: 2Terms: plan-do-check-act cycleObjective: 4AACSB: Reflective thinking5) Which of the following best represents the Plan step in the Plan-Do-Check-Act (PDCA) cycle?A) Take actions to lower costs, change resource allocations, improve the quality, cycle time and flexibility of processes, modify the product mix, change customer relationships, and redesign and introduce new products..B) Measure and monitor ongoing performance and take short-term actions based on the measured performance.C) Define the organization's purpose and select the focus and scope of its strategy. .D) Implement the chosen course of action.Answer: CDiff: 2Terms: plan-do-check-act cycleObjective: 4AACSB: Reflective thinking6) Which of the following best represents the Do step in the Plan-Do-Check-Act (PDCA) cycle?.A) Take actions to lower costs, change resource allocations, improve the quality, cycle time and flexibility of processes, modify the product mix, change customer relationships, and redesign and introduce new products.B) Measure and monitor ongoing performance and take short-term actions based on the measured performance.C) Define the organization's purpose and select the focus and scope of its strategy.D) Implement the chosen course of action.Answer: DDiff: 2Terms: plan-do-check-act cycleObjective: 4AACSB: Reflective thinking7) Which of the following best represents the Check step in the Plan-Do-Check-Act (PDCA) cycle?A) Take actions to lower costs, change resource allocations, improve the quality, cycle time and flexibility of processes, modify the product mix, change customer relationships, and redesign and introduce new products.B) Measure and monitor ongoing performance and take short-term actions based on the measured performance.C) Define the organization's purpose and select the focus and scope of its strategy.D) Implement the chosen course of action.Answer: CDiff: 2Terms: plan-do-check-act cycleObjective: 4AACSB: Reflective thinking8) Which of the following best represents the Act step in the Plan-Do-Check-Act (PDCA) cycle?A) Take actions to lower costs, change resource allocations, improve the quality, cycle time and flexibility of processes, modify the product mix, change customer relationships, and redesign and introduce new products.B) Measure and monitor ongoing performance and take short-term actions based on the measured performance.C) Define the organization's purpose and select the focus and scope of its strategy.D) Implement the chosen course of action.Answer: ADiff: 2Terms: plan-do-check-act cycleObjective: 4AACSB: Reflective thinking9) How the customer is treated at the time of the purchase is an example of the __________ element of the value proposition.A) functionality and featuresB) industry standardsC) qualityD) serviceAnswer: DDiff: 2Terms: nonfinancial informationObjective: 4AACSB: Reflective thinking10) Managers of service departments need all of the following information EXCEPT:A) efficiency data on work performance.B) quality data on work performance.C) profitability data of the whole company.D) profitability data of the service department.Answer: CDiff: 2Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinking11) A national company manufactures a line of modern furniture. Information MOST useful to the employee who assembles the furniture includes:A) a daily report comparing the actual time it took to assemble a piece of furniture to the standard time allowed.B) a monthly report on the proportion of furniture pieces assembled with defects.C) the number of furniture pieces sold this month.D) revenue per employee.Answer: ADiff: 2Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinking12) A national company manufactures a line of modern furniture. Information MOST useful to the top executive includes:A) individual job summaries of materials used.B) monthly financial reports on the company's profitability by product line.C) time reports submitted by each employee.D) scheduled downtime for routine maintenance on machines.Answer: BDiff: 2Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinking13) A quarterly report disclosing declining market share information is MOST useful to:A) a front-line employee.B) the manager of operations.C) the chief executive officer.D) the accounting department.Answer: CDiff: 2Terms: financial informationObjective: 4AACSB: Reflective thinking14) A weekly report comparing machine time used to available machine time is information LEAST useful to:A) a front-line employee.B) the manager of operations.C) the chief executive officer.D) the accounting department.Answer: CDiff: 1Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinking15) A daily report on the number of quality units assembled by each employee is information MOST useful to:A) a front-line assembly worker.B) the accounting department.C) the chief executive officer.D) the personnel department.Answer: ADiff: 2Terms: nonfinancial informationObjective: 4AACSB: Reflective thinking16) Which of the following would be MOST helpful for a top manager of a company?A) profitability report of the companyB) information to monitor hourly and daily operationsC) number of customer complaintsD) operating expense summary reported by departmentAnswer: ADiff: 2Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinking17) A law firm would use management accounting information for all of the following decisions EXCEPT:A) staffing needs.B) performance evaluation of staff.C) budgeted purchases of supplies.D) location of annual holiday party.Answer: DDiff: 2Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinking18) Management accounting can play a critical role in the service industry because of all the following reasons EXCEPT:A) firms must be especially sensitive to the timeliness and quality of customer service.B) many employees have very little contact with customers.C) customers immediately notice defects and a delay in service.D) dissatisfied customers may never return.Answer: BDiff: 2Terms: management accountingObjective: 4AACSB: Reflective thinkingThe following information pertains to three divisions of Marine Industrial Coatings, Inc. (amounts in millions):19) What is the return on investment for the Chemical Division?A) 1.25%B) 2.25%C) 25.0%D) 50.00%Answer: ADiff: 2Terms: return on investmentObjective: 4AACSB: Analytical skills20) Which division is more profitable based on ROI?A) ChemicalB) Retail paintC) IndustrialD) Both Chemical and Retail paint are more profitable than Industrial.Answer: CDiff: 3Terms: return on investmentObjective: 4AACSB: Analytical skills21) What is the Return on Sales for the Retail paint division?A) 2%B) 4.5%C) 20%D) 45%Answer: CDiff: 2Terms: return on salesObjective: 4AACSB: Analytical skills22) For improving operational efficiencies and customer satisfaction, nonfinancial information is:A) critical.B) moderate.C) infrequently used.D) unnecessary.Answer: ADiff: 2Terms: nonfinancial informationObjective: 4AACSB: Reflective thinking23) Nonfinancial information might be used for all of the following EXCEPT:A) improve product quality.B) reduce cycle times.C) satisfy customers' needs.D) All of the above are used.Answer: DDiff: 2Terms: nonfinancial informationObjective: 4AACSB: Reflective thinking24) Is financial accounting or management accounting more useful to an operations manager? Why?Answer: Management accounting is more useful to an operations manager because management accounting reports operating results by department or unit rather than for the company as a whole, it includes financial as well as nonfinancial data such as the number or percent of on-time deliveries and cycle times, and it includes quantitative as well as qualitative data such as the type of rework that was needed on defective units. It also provides information to control operations; it measures and evaluates existing systems to identify problems.Diff: 3Terms: financial accounting, management accountingObjective: 4AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.25) Give two examples of financial information and nonfinancial information.Answer: Financial information includes amounts that can be expressed in dollar amounts such as sales, net income, and total assets. It also includes ratios prepared using financial information such as the percentage increase in sales, return-on-sales, and return-on-investment. Nonfinancial information includes measures that are not expressed in dollar amounts. For example, nonfinancial measures of customer satisfaction include the number of repeat customers or ranked estimates of satisfaction levels. Nonfinancial measures of production quality include percent of on-time deliveries, the number of defects, and production yield.Diff: 3Terms: financial information, nonfinancial informationObjective: 4AACSB: Reflective thinkingMAL: This question is not available in MyAccountingLab.Objective 51) The design and introduction of new measurements and systems must be accompanied by an analysis of the behavioral and organizational reactions to the measurements.Answer: TRUEDiff: 2Terms: nonfinancial informationObjective: 5AACSB: Reflective thinking2) People react when they are being measured, and they react to the measurements..Answer: TRUEDiff: 2Terms: measurementsObjective: 5AACSB: Reflective thinking3) Information is never neutral; just the act of measuring and reporting information affects the individuals involved.Answer: TRUEDiff: 2Terms: financial information, nonfinancial informationObjective: 5AACSB: Reflective thinking。

管理会计Management Accounting （双语32）学习辅助资料12-13-2学期第一部分授课计划使用教材：Managerial Accounting（管理会计，M. Suzanne Oliver; Charles T. Horngren; 刘俊勇改编），中国人民大学出版社，教育部高校工商管理类教学指导委员会双语教学推荐教材总计学时：32第二部分成绩评定考试课：考查课第三部分主要内容凡例：Terminology-----------专业术语（要求记住中文意思，了解术语的含义）Intensive reading------精读（必须要阅读的教材内容，行数为某一页正文的行数，不包括该页的Exhibit和Stop&Think）Emphasis---------------重点内容（给出的是教材上的大小标题）Questions---------------思考题（取自每一章课后的Decision Guidlines）School assignment----作业题（需要做书面作业，期末会将答案发给大家）Chapter 1 Introduction to Management AccountingTerminology:management accounting( or managerial accounting )管理会计; financial accounting 财务会计;financial statements财务报表;stakeholders利益相关者;management accountability管理责任;Securities Exchange Commission证券交易委员会;Federal Trade Commission联邦贸易委员会;Internal Revenue Service国内税务署;operating activities经营活动;investing activities投资活动;financing activities筹资活动;investor投资者;creditor债权人;planning规划;controlling控制;budget预算;accrual basis应计制（权责发生制）;relevance相关性;reliability可靠性;Generally Accepted Accounting Principles（GAAP,公认会计原则）;cost/benefit analysis成本效益分析;service companies服务性企业;period costs期间成本;merchandising companies商业企业;inventoriable product costs可盘存产品成本;cost of goods sold 销货成本;periodic inventory system定期盘存制;manufacturing companies制造性企业;materials inventory材料存货;work in process inventory在产品存货;finished goods inventory产成品存货;direct cost直接成本;indirect cost间接成本;cost object 成本对象;direct material直接材料;direct labor直接人工;manufacturing overhead制造费用;cost of goods manufactured完工产品成本.Emphasis:Management accountabilityService companiesMerchandising companiesManufacturing companiesTypes of costsInventoriable product costsA closing look at manufacturing overheadCalculating the cost of goods manufacturedCalculating unit product costQuestions: (on page 19—20 )1. What information should management accountants provide? What is the primary focus of management accounting?2. How do you distinguish among service, merchandising, and manufacturing companies? How do their balance sheets differ?3. How do you compute the cost of goods sold?4. How do you compute the cost of goods manufactured for a manufacturer?School assignment: (on page 22—23)P1-24A; P1-25A; P1-26A.Chapter 5 Cost Behavior and Cost-Volume-Profit AnalysisTerminology:cost behavior成本性态或成本习性;cost-volume-profit analysis本量利分析;breakeven point盈亏平衡点或盈亏临界点;sensitivity analysis敏感性分析;variable costs变动成本;fixed costs固定成本;mixed costs混合成本;high-low method高低点法;least squares regression analysis最小平方回归分析;relevant range相关范围;sales revenue 销售收入;operating income营业利润;contribution margin贡献毛益; contribution margin ratio贡献毛益率;contribution margin income statement贡献毛益式利润表;breakeven sales in units盈亏平衡销售量; breakeven sales in dollars盈亏平衡销售额;margin of safety安全边际; margin of safety in units安全边际销售量; margin of safety in dollars安全边际销售额;weighted-average contribution margin加权平均贡献毛益.Emphasis:Cost behaviorVariable costsFixed costsMixed costsHigh-low method to separate fixed cost from variable costLeast squares regression analysis to separate fixed cost from variable costRelevant rangeBasic CVP analysis: what must we sell to break even?Three approachesThe income statement approachThe contribution margin approachUsing CVP to plan profitsUsing CVP for sensitivity analysisChanging the selling priceChanging variable costsChanging fixed costsMargin of safetyEffect of sales mix on CVP analysisQuestions: (on page 159—160)1. How do changes in volume of activity affect total cost and cost per unit?2. How do you calculate the sale needed to break even or earn a target operating income in units and in dollars?3. how will changes in sale price, or variable, or fixed costs affect the breakeven point?School assignment: (on page 163—164)P5-23A; P5-25A; P5-26A.Chapter 6 Absorption and Variable CostingTerminology:absorption costing摊配（完全）成本法;variable costing变动成本法; direct materials 直接材料;direct labor直接人工;variable manufacturing overhead变动性制造费用;fixed manufacturing overhead固定性制造费用;manufacturing costs制造成本;nonmanufacturing costs非制造成本.Emphasis:Absorption costingVariable costingComparisonAbsorption costing pros and consVariable costing pros and consQuestions: (on page 177)1. What is the main difference between absorption and variable costing?2. How do changes in inventory levels affect income under absorption costing and variable costing?School assignment: (on page 183)P6-20A.Chapter 7 the Master Budget: Profit PlanningTerminology:master budget全面预算;operating budget营业预算;capital expenditures budget资本支出预算;financial budget财务预算;sales budget销售预算;production budget生产预算;ended finished goods inventory budget期末产成品存货预算;direct materials budget直接材料预算;direct labor budget直接人工预算;manufacturing overhead budget制造费用预算;selling and administrative expenses budget销售与管理费用预算;budgeted income statement预计利润表;budget balance sheet预计资产负债表;cash budget现金预算.Emphasis:Why managers use budgets?Using budget to plan and controlBenefits of budgetingPlanningCoordination and communicationBenchmarkingUnderstanding the components of the master budgetComponents of the master budgetPreparing the operating budgetThe sales budgetThe production budgeThe direct materials budgetThe direct labor budgetThe manufacturing overhead budgetThe ending finished goods inventory budgetThe selling and administrative expenses budgetPreparing the financial budgetsPreparing the cash budgetThe budgeted income statementThe budget balance sheetQuestions: (on page 206)1. What benefit should a company expect to obtain from developing a budget?2. In what order should managers prepare the components of the master budget?School assignment: (on page 216—218)P7-22A;P7-23A;P7-24A.Chapter 8 Flexible Budgets and Standard CostsTerminology:flexible budget弹性预算; cost variances成本差异;static budget静态预算;favorable variances有利差异;unfavorable variances不利差异;sales volume variance销售量预算差异;flexible budget variance弹性预算差异; standard costing标准成本法;quantity standard 用量标准;price standard价格标准;direct material variances直接材料成本差异;direct materials price variance直接材料价格差异;direct materials efficiency variance直接材料效率差异;direct labor variances直接人工成本差异;direct labor price variance直接人工价格差异;direct labor efficiency variance直接人工效率差异;manufacturing overhead variances制造费用成本差异;overhead flexible budget variance制造费用弹性预算差异;overhead production volume variance制造费用产量差异;standard cost accounting system标准成本会计系统.Emphasis:How managers use flexible budgetsWhat is a flexible budget?Using the flexible budget: why do actual results differ from the static budget? Standard costingPrice standardsQuantity standardsWhy do companies use standard costs?Variance analysisHow to use standard costing: analyzing the flexible budget varianceDirect material variancesDirect materials price varianceDirect materials efficiency varianceDirect labor variancesDirect labor price varianceDirect labor efficiency varianceManufacturing overhead variancesOverhead flexible budget varianceOverhead production volume varianceStandard cost accounting systemQuestions: (on page 239)1. How do you prepare a flexible budget for total costs?2. On which output level is the budget based?3. What actions can you take to avoid an unfavorable sales volume variance?4. What actions can you take to avoid an unfavorable flexible budget variance? (On page 256)1. How to compute a price variance for materials or labor?2. How to compute an efficiency variance for materials or labor?3. who is best able to explain a sales volume variance, sales revenue variance, direct material price variance, direct material efficiency variances, direct labor price variance, direct labor efficiency variance?4. how do you analyze over- or underallocated overhead?School assignment: (on page 260)P8-25A.Chapter 9 Decentralization: Allocating Service Department Costsand Responsibility AccountingTerminology:decentralization分权;responsibility accounting责任会计;responsibility center责任中心;cost center成本中心;revenue center收入中心;profit center利润中心;investment center投资中心;return on investment(ROI)投资报酬率;residual income剩余收益;economic value added(EVA)经济增加值;management by exception例外管理.Emphasis:Decentralization and responsibility accountingFour types of responsibility centersResponsibility accounting performance reportsManagement by exceptionQuestions: (on page 280)1. what kind of a responsibility center does each manager supervise?School assignment: (on page 285)P9-19A.Chapter 10 Short-Term Business DecisionsTerminology:short-term decisions短期决策;relevant information相关信息;relevant revenue相关收入;relevant costs相关成本;irrelevant costs无关成本;sunk costs沉没成本;relevant nonfinancial information相关的非财务信息;quantitative information定量信息;qualitative information定性信息;relevant information approach相关信息法;incremental analysis approach增量分析法;special sales order decision特别订货决策;regular pricing decision正常定价决策;target profit目标利润;price-taker价格接受者;price-setter价格制定者;target pricing目标定价法;cost-plus pricing成本加成定价法;unavoidable fixed costs不可避免成本;avoidable fixed costs可避免成本;make-or-buy decision自制还是外购的决策;sell as is or process further decision 立即出售还是进一步加工的决策;opportunity cost机会成本.Emphasis:How managers make decisionsRelevant informationRelevant nonfinancial informationKeys to making short-term special decisionsSpecial sales order and regular pricing decisionsWhen to accept a special sales orderHow to set regular pricesTarget pricingCost-plus pricingWhen to drop products, departments, or territoriesDropping products under various assumptionsFixed costs continues to exist and will not changeDirect fixed costs that can be avoidedOther considerationsProduct mix: which product to emphasize?Outsourcing and sell as is or process further decisionsWhen to outsourceSell as is or process furtherQuestions: (on page 302)1. What information is relevant to a short-term business decision?2. What are two key guidelines in making short-term special business decisions?School assignment: (on page 319—321)P10-23A; P10-25A; P10-27A; P10-28A.。

管理会计英文版知识点Management Accounting: Key ConceptsIntroductionManagement accounting plays a crucial role in helping organizations make informed business decisions and achieve their strategic objectives. It provides insights into various aspects of financial information, costs, budgets, and performance evaluation. In this article, we will explore the key concepts of management accounting and how they aid in effective decision-making.1. Cost Concepts and AnalysisCost concepts are fundamental to management accounting as they assist in determining product cost, evaluating profitability, and making pricing decisions. Concepts like direct and indirect costs, fixed and variable costs, and opportunity costs help in understanding the cost structure of a business. Analyzing costs can help identify cost drivers, assess cost behavior, and support cost control strategies.2. Cost-Volume-Profit AnalysisCost-volume-profit (CVP) analysis is a powerful tool used by management accountants to understand the relationship between costs, volume, and profitability. It assists indetermining the breakeven point, target sales level, and profit potential. Through CVP analysis, businesses can evaluate the impact of changes in sales, costs, and selling prices on their financial performance.3. Budgeting and ForecastingBudgeting and forecasting are crucial aspects of management accounting that aid in planning, resource allocation, and performance evaluation. Budgets serve as a roadmap for firms, helping them set financial goals and track their progress towards achieving them. Forecasts, on the other hand, provide estimates of future financial performance based on historical data, market trends, and management assumptions.4. Performance Measurement and EvaluationManagement accounting involves establishing performance measurement systems to assess the effectiveness andefficiency of business operations. Key performance indicators (KPIs) are used to monitor and evaluate various aspects of performance, such as profitability, productivity, customer satisfaction, and quality. Performance measurement allows management to identify areas for improvement and make informed decisions to enhance overall performance.5. Activity-Based CostingActivity-Based Costing (ABC) is a costing method that assigns costs to products or services based on the activitiesrequired to produce them. Unlike traditional costing methods, which allocate costs based on direct labor or machine hours, ABC considers multiple cost drivers and provides more accurate cost information. ABC helps organizations understand the true cost of their products or services and make informed decisions regarding pricing, profitability, and resource allocation.6. Strategic Management AccountingStrategic management accounting focuses on the long-term planning and decision-making processes of an organization. It involves analyzing external factors, such as marketconditions and competitors, and aligning internalcapabilities to achieve strategic objectives. Strategic management accountants provide financial analysis, risk assessment, and performance evaluation to support strategic decisions related to investments, mergers, acquisitions, and diversification.ConclusionManagement accounting encompasses various key concepts that are essential for effective decision-making and performance evaluation. Understanding cost concepts, conducting cost-volume-profit analysis, budgeting, performance measurement, activity-based costing, and integrating strategic management accounting are crucial for organizations to thrive in today's dynamic business environment. By employing these concepts, managementaccountants can provide valuable insights to drive business success and inform strategic decision-making.。

What is a management accounting information system?The management accounting information system is an information system that produces outputs using inputs and processes needed to satisfy specific management objectives.What are the three objectives of a management accounting information system?1.To provide information for costing out services, products, and other objects of interest tomanagement.2.To provide information for planning, controlling, evaluation, and continuous improvement.3.To provide information for decision making.The management process:1. planning2. controlling3. decision making.Decision making The process of choosing among competing alternatives is decision making. What is the industrial value chain? Why is it important?The industrial value chain is the linked set of value-creating activities from basic raw materials to the disposal of the final product by end-use customers.Cost is the cash or cash-equivalent value sacrificed for goods and services that is expected to bring a current or future benefit to the organization.Opportunity cost is the benefit given up or sacrificed when one alternative is chosen over another. What is a cost object? Give some examples.Management accounting systems are structured to measured and assign costs to entities, called cost objects.What is a direct cost? An indirect cost?Direct costs are those costs that can be easily and accurately traced to a cost object.Indirect costs are costs that cannot be easily and accurately traced to a cost object.What is allocation?Assignment of indirect costs to cost objects is called allocation.Overhead All production costs other than direct materials and direct labor are lumped into one category called overhead.Cost behavior is the general term for describing whether costs change as output changes.Fixed costs A cost that stays the same as output changes is a fixed cost.A variable cost is a cost that, in total, varies in direct proportion to changes in output.A mixed cost is a cost that has both a fixed and variable component.What is the relationship between flexible resources and cost behavior?Flexible resources are supplied as used and needed; they are acquired from outside sources, where the terms of acquisition do not require any long-term commitment for any given amount of the resources.What is the relationship between committed resources and cost behavior?Committed resources are resources that are supplied in advance of usage; they are acquired by the use of either an explicit or implicit contract to obtain a given quantity of resources, regardless of whether the amount of the resource available is fully used or not.Explain why knowing the unit cost of a product or service is important?The unit cost is the total cost associated with the units produced divided by the number of units produced.What is cost measurement? Cost assignment? What is the difference between the two?Cost measurement consists of determining the dollar amounts of direct materials, direct labor, and overhead used in production.The process of associating the costs, once measured, with the units produced is called cost assignment.Actual costing assigns the actual costs of direct materials, direct labor, and overhead to products. Normal costing assigns the actual costs of direct materials and direct labor to products; however, overhead costs are assigned to products using predetermined rates.Define the term budget. How are budgets used in planning?Budgets are financial plans for the future; they identify objectives and the actions needed to achieve them.Discuss some of the reasons for budgeting.Advantages of budgeting:1.It forced managers to plan.2.It provides information that can be used to improve decision making.3.It provides a standard for performance evaluation.4.It improves communication and coordination.Define control. How are budgets used to control?Control is achieved by comparing actual results with budgeted results on a periodic basis(for example, monthly). Steps should be taken to find out why, and then to correct the situation. What is a master budget? An operating budget? A financial budget?A master budget can be divided into operating and financial budget. Operating budgets describe the income-generating activities of a firm: sales, production, and finished goods inventories. Financial budgets detail the inflows and outflows of cash and the overall financial position. Operating budget following supporting schedules:1.sales budget2.production budget3.direct materials purchases budget4.direct labor budget5.overhead budget6.selling and administrative expenses budget7.ending finished goods inventory budget8.cost of goods sold budgetProduction budget The production budget describes how many units must be produced in order to meet sales needs and satisfy ending inventory requirements.The usual financial budgets prepared are:1.The cash budget2.The budgeted balance sheet3.The budget for capital expendituresFlexible budgets The budget that enables a firm to compute expected costs for a range of activity levels is called a flexible budget.Static budgetsThe master budget developed for Texas Rex is an example of a static budget.A static budget is a budget for a particular level of activity.Cost-volume-profit analysis (CVP analysis) is a powerful tool for planning and decision making. The break-even point is the point where total revenue equals total cost, the point of zero profit. Operating income includes only revenues and expenses from the firm’s normal operations. We will use the term net income to mean operating income minus income taxes.The contribution margin is sales revenue minus total variable cost.The margin of safety is the units sold or expected to be sold or the revenue earned or expected to be earned above the break-even volume.Operating leverage is the use of fixed costs to extract higher percentage changes in profits as sales activity changes.Degree of operating leverage (DOL):Degree of operating leverage = Contribution margin/ProfitWhat is the difference between tactical and strategic decisions?Tactical decision making consists of choosing among alternatives with an immediate or limited end in view. The overall objective of strategic decision making is to select among alternative strategies so that a long-term competitive advantage is established.The markup is a percentage applied to the base cost; it includes desired profit and any costs not included in the base cost.Target costing is a method of determining the cost of a product or service based on the price (target price) that customers are willing to pay.Predatory pricing The practice of setting prices below cost for the purpose of injuring competitors and eliminating competition is called predatory pricing.Price discrimination refers to the charging of different prices to different customers for essentially the same product.Capital investment decisions are concerned with the process of planning, setting goals and priorities, arranging financing, and using certain criteria to select long-term assets.Explain the difference between independent projects and mutually exclusive projects. Independent projects are projects that, if accepted or rejected, do not affect the cash flows of other projects.Mutually exclusive projects are those projects that, if accepted, preclude the acceptance of all other competing projects.The payback period is the time required for a firm to recover its original investment.The accounting rate of return measures the return on a project in terms of income, as opposed to using a project’s cash flow.Two discounting models will be considered:net present value (NPV) and internal rate of return (IRR)The internal rate of return is defined as the interest rate that sets the present value of a project’s cash inflows equal to the present value of the project’s cost.。

财务管理财务会计会计学基础双语讲义choiceshehas?Suchaswhichpany?4．向学生介绍所选教材的特点及使用方法，让学生掌握正确的学习方法，便于学生课后自学，提高学习效果。

Textbook:IntroductionHowtousethisbook参见part1.ppt第二课程段：教师讲解（60分钟）1．以教材内容为主讲授相关概念，注意讲授中尽量结合日常生活中的事例，使抽象的概念变得浅显易懂。

KeyTerms:accounting,financialstatement,balancesheet,accountingelement,assets,liabilities,equity,accountingequation,thedual-aspectconcept,creditor,investor,themoney-measurementconcept,theentityconcept.2．依据教材特点，边讲边练。

从1-1至1-55，共55小段。

具体内容参见教材及幻灯片。

第三课程段：学生实战（35分钟）1．对教材中出现的实例，由学生自己动手解决问题。

如：1-15，1-16，1-20，1-22，1-23，1-28，1-35，1-36，1-44,etc.2．教师提供部分练习素材，供学生讨论、练习。

并找两名同学在黑板上练习。

3．教师总结本章重点、难点，再次讲解学生在实务练习中存在的问题。

第四课程段：布置课后作业（10分钟）Homework:✶ReviewPart1✶CompletePosttext1onpage229byyourself✶Checktheansweronpage245.✶ReviewPart1again.✶Doexercises1to4.✶PleasepreparingPart2.Exercise11.Junehasabusinesswithassetsintheamountof$60,000andliabilitiesthattotal$35,000.Whatistheamountofherowner’sequity?2.Black’sbusinesshasassetsof$80,000andowner’sequityof$42,000.How mucharetheliabilitiesofhispany?3.SharlaKnox’shasabusinesswithliabilitiesthattotal$21,000andowner ’sequityintheamountof$72,000.Whatisthetotaloftheassets?Exercise2DanPike’spanyhasthefollowingaccountbalanceasofOctober31,2001:Cash$25,000AccountsPayable$5,000Equipment50,000DanPike,capital100,000Automobile36,780DanPike,Drawing15,000Retainedearnings21,780Required:PrepareabalancesheetinaccountformasofOctober31,2001.Exercise3ThetotalassetsandtotalliabilitiesofToys“R”UsInc．andEsteeLauderCompaniesInc.follow．Toys‘‘R’UsEsteeLauderCompanies(in millions) (in millions)Assets$8,003$3,219Liabilities4,5851,867Required:Determinethestockholders’equityofeachpany.Exercise4Determinethemissingamounts(inmillions)forthe2001balancesheets(sum marizedbelow)forTheLimitedInc．，FederalExpressCorporation，andEastmanKodakCo．FederalEastmanThe Limited Express KodakAssets$4,088(b)$13,362Liabilities(a)$5,32310,468Stockholders’equity2,3174,248(C)Part2MoreAbouttheBalanceSheet所需课时：3课时授课时间：2005.9.2910.10课程目标：1．理解并掌握以下会计原则：---持续经营原则---资产计价原则成本（历史成本）市价（公允价格）2．进一步了解和认识资产负债表3．明确资产负债表各具体项目的含义--课程设计：第一课程段：复习前章要点（20分钟）1．会计的定义及特点2．资产负债表的基本要素3．会计基本要素的概念4．会计等式5．3个会计原则第二课程段：教师讲解（70分钟）1以教材内容为主讲授相关概念，并结合企业是计和日常生活中的实例，使抽象的概念变得浅显易懂。