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1、暨南大学全日制本科课程教案 2007 2008 学年 第 1 学期课 程 名 称 成本管理会计 课 程 性 质 必修课 学 时 54 学 分 3 适用专业（方向） 会计学（CGA） 学生类别及人数 内、外招生 71人 开 课 单 位 管理学院会计系会计教研室 授 课 教 师 沈洪涛 职 称 副教授 暨南大学教务处 制二00七年八月 暨南大学全日制本科课程教案填写说明一、用宋体、5号字填写，每项页面大小可按照规定格式自行添减。二、一次课为一份教案（不包括封面）。三、“课程性质”填必修课、专业选修课或公共选修课；“学生类别”填内招生，外招生或内、外招生；公共选修课的“适用专业（方向）”填写“全校各
2、专业”。四、“开课单位”填学院、学系和教研室（无教研室只填学院和学系）。五、授课类型指理论课、讨论课、实验、社会实践、实习或见习课、其他等。 六、“教学内容”应具体，而不应只填写教材章节名称或讲授主题的题目。 成本管理会计 (Management Accounting 1 ) 课程教案授课题目（教学章节或主题）：Ch1 Managerial Accounting and Business Environment授课类型理论课授课时间2007 年9 月 7 日第1周 星期五 第7-9 节教学内容（包括基本内容、重点、难点三部分）： 基本内容1. Identify the major differ
3、ences and similarities between financial and managerial accounting.2. Understand the role of management accountants in an organization. 3. Understand the basic concepts underlying just-in-time (JIT), total quality management (TQM), process re-engineering, and the theory of constraints (TOC).4. Discu
4、ss the impact of international competition on businesses and on managerial accounting.5. Explain the importance of upholding ethical standards.重点1. Identify the major differences and similarities between financial and managerial accounting.难点3. Understand the basic concepts underlying just-in-time (
5、JIT), total quality management (TQM), process re-engineering, and the theory of constraints (TOC).教学手段与方法：1. Taught courses: in each 3 hour session, 2 hours are used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter;2. Exercises and Di
6、scussions on Class (6 hours): one 3 hour session in mid-term and the other 3 hour session at the end of the term;3. After-class Assignments for each chapter;4. Internet exploring for latest development of accounting in China and around the world after class.思考题、讨论题或作业：E1-1The Roles of Managers and M
7、anagement AccountantsE1-2The Business EnvironmentP1-8Ethics in Business参考资料（包括辅助教材、参考书、文献等）： Lesson Notes: Management Accounting 1, 9th Edition, by G. Richard Chesley, CGA-Canada, 2005. Ethics Readings Handbook ERH, Second Edition, Vancouver, B.C., CGA-Canada, 1999.成本管理会计 (Management Accounting 1 )
8、课程教案授课题目（教学章节或主题）：Ch2 Cost Terms, Concepts, and Classifications授课类型理论课授课时间2007 年9 月 14 日第2周 星期五 第7-9 节教学内容（包括基本内容、重点、难点三部分）： 基本内容1. Identify and give examples of each of the three basic cost elements involved in the manufacture of a product.2. Distinguish between product and period costs and give ex
9、amples of each.3. Prepare a schedule of cost of goods manufactured in good form.4. Explain the difference in the behaviour of fixed and variable costs.5. Define direct and indirect costs.6. Define and give examples of cost classifications used in making decisions: differential costs, opportunity cos
10、ts, and sunk costs.7. Explain the importance of strategic planning.重点1. Identify and give examples of each of the three basic cost elements involved in the manufacture of a product.4. Explain the difference in the behaviour of fixed and variable costs.5. Define direct and indirect costs.难点3. Prepare
11、 a schedule of cost of goods manufactured in good form.教学手段与方法：1. Taught courses: in each 3 hour session, 2 hours are used for explaining the knowledge points in text book and 1 hour is used for doing/discussing exercises of each chapter;2. Exercises and Discussions on Class (6 hours): one 3 hour se
12、ssion in mid-term and the other 3 hour session at the end of the term;3. After-class Assignments for each chapter;4. Internet exploring for latest development of accounting in China and around the world after class.思考题、讨论题或作业：P2-14 Classification of Various CostsP2-16 Cost ClassificationsP2-25 Sched
13、ule of Cost of Goods Manufactured参考资料（包括辅助教材、参考书、文献等）： Lesson Notes: Management Accounting 1, 9th Edition, by G. Richard Chesley, CGA-Canada, 2005. Ethics Readings Handbook ERH, Second Edition, Vancouver, B.C., CGA-Canada, 1999.成本管理会计 (Management Accounting 1 ) 课程教案授课题目（教学章节或主题）：Ch3 Systems Design:
14、Job-Order Costing授课类型理论课授课时间2007 年9 月 21 日第3周 星期五 第7-9 节教学内容（包括基本内容、重点、难点三部分）： 基本内容1.Distinguish between process costing and job-order costing and identify companies that would use each costing method.2.Identify the documents used in a job-order costing system.3.Compute predetermined overhead rates and explain why estimated overhead costs (rather than actual overhead costs) are used in the costing process.4.Record the journal entries that reflect the flow of cos
