(35-40 minutes) P 6-18A
Req. 1
Variable manufacturing cost per meal – B
Sales commission cost per meal – N
Total fixed manufacturing overhead – A
Total fixed marketing and administrative costs – N
Req. 2
January, 2011
Absorption Variable
Costing Costing
Variable manufacturing costs………… $5.00 $5.00
Fixed manufacturing costs……………. .30a —
Total………………………………………... $5.30 $5.00
aFixed overhead
= $315
= $0.30 per meal
per meal 1,050
Req. 3
a.
Clarita's Foods
Income Statement (Absorption Costing)
For the month ended January 31, 2011
Sales revenue (850 × $12) $10,200
Variable cost of goods sold:
Variable (850 × $5) $4,250
Fixed ($315/1,050) × 850 255 4,505
Gross profit 5,695
Fixed marketing and administrative
expenses 750
Variable sales commission cost 1,700 2,450
- 2 - Syllabus for undergraduate of OUC
Course name：Management Accounting
Course time： 48/3
Course teacher：Cheng Liubing
1.Course Overview
The course starts by introducing the nature, the source and purpose of cost accounting
and the costing techniques used in business which are essential for any management
accountant. The course then looks at the preparation and use of budgeting and standard
costing and variance analysis as essential tools for planning and controlling business costs.
The course concludes with an introduction to measuring and monitoring the performance of
an organization.
2.Student Learning Outcomes
To develop knowledge and understanding of management accounting techniques to
support management in planning, controlling and monitoring performance in a variety of
business context.
管理会计参考文献英文
References for Management Accounting.
1. Brimson, J. A., & Antos, D. L. (2015). Management
and cost accounting (14th ed.). McGraw-Hill Education.
This textbook provides a comprehensive overview of
management accounting principles and practices. It covers a
wide range of topics, including cost behavior, cost-volume-profit analysis, budgeting, and performance evaluation. The
authors present a clear and concise explanation of these
concepts, making it an ideal reference for students and
practitioners alike.
2. Horngren, C. T., Datar, S. M., & Rajan, M. V. (2015).
Cost accounting: A managerial emphasis (16th ed.). Pearson
Education.
This book is another excellent resource for
understanding the fundamentals of management accounting. It focuses on the application of cost accounting techniques in
剖析管理会计双语本科教学研究
摘要笔者通过对《管理会计》双语教学的经验和体会,阐述了对双语教学的认识,探讨了双语教学师资的培养及教材的选择、中英文授课语言的比例、教与学互动和突出启发式教学、情景教学方法等问题。
关键词管理会计；双语本科；本科教学""’,’,’’,,,;;前言构建国际化的会计教育,是会计专业双语教学的切入点。
管理会计作为一门边缘学科,自20世纪初产生以来得到了迅速的发展,在会计中具有越来越重要的地位。
许多财经类院校都对该课程实施了双语教学,一方面可以使学生更好地了解和理解管理会计的理论及前沿;另一方面对我国管理会计理论和实务的发展也有好处。
笔者在两个学期《管理会计》双语教学中遇到不少问题,现将心得和思考阐述如下一、对双语教学的认识双语教学的英文为。
这一概念来自美国这个拥有150多种语言的移民国家。
根据《朗曼应用语言学词典》所给的定义是,直译的含义是能在学校里使用第二语言或外语进行各门学科的教学。
就目前我国高等教育的现状来看,双语教学主要指用汉语和英语课堂讲授英文原版教材内容的教学制度。
双语教学的目的,是通过学生外语的综合运用能力,加深学生对国外先进的知识体系、思想方法以及前沿的学术理论的了解,促使其全面掌握专业知识、技能,树立国际观。
据此目的,《管理会计》作为会计专业的核心课程之一,双语教学首先应是管理会计专业知识教学,而不是英语教学,会计专业的培养目标仍是首要目标,双语教学的次要目标才是提高学生的外语综合运用能力。
在此目标指导下,笔者认为双语教学绝不能是汉语和英语两张皮,即先用汉语讲解,然后用外语重复,或者先念一段课本,而后用汉语解释。
双语教学要淡化双的区别,将母语和英语有机地融合起来,使学生真正领会英文原版教材中专业知识的精髓。
二、《管理会计》双语教学的教材问题教材是高校人才培养工作的基础性依托,其选择应以是否有助于达到人才培养目标为基本规范和根本评价标准。 双语教学选用原版英文教材已经成为各高校通行的做法。
