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BA 213管理会计(4学分)

建议准备:英航212．

介绍管理会计理论，包括成本-数量-利润分析，产品成本计算，预算，资本投资，以及制造和服务组织的成本管理。

BA 213:管理会计

https://catalog.cocc.edu/course-outlines/ba-213/

成绩单标题管理会计学分4评分方式标准信件评分总接触时数40授课时数40推荐备考BA 212。介绍管理会计理论，包括成本-产量-利润分析，产品成本计算，预算，资本投资，以及制造和服务组织的成本管理。课程学习成果理解财务会计和管理会计之间的区别，并解释为什么公司需要良好的信息来支持有效的计划、控制和评估过程。2.定义固定成本和可变成本，并使用它们来计算成本量利润(CVP)分析。3.定义主要的产品成本分类——直接材料、人工和间接费用，并理解它们在控制过程中的重要性。4.解释和分析基本成本行为模式-可变、固定、混合和阶梯式，并使用散点图和高低法分析混合成本。 5. Identify the strengths and limiting assumptions of CVP analysis. 6. Calculate overhead for manufacturing and service organizations and explain the flow of goods and services in these organizations. 7. Explain the master budget and its components for manufacturing firms, merchandising firms, and service firms. 8. Describe standard costing and the basic variable analysis model and use material and labor cost variance analysis to explain how performance is controlled in cost centers. 9. Identify the different types of inventory in manufacturing, service and merchandising organizations and explain how these costs are reflected on the income statement and balance sheet. 10. Describe the fundamentals of activity-based costing (ABC) and activity-based management (ABM). 11. Explain how evaluation leads to planning and why products and processes must be continuously evaluated. 12. Explain the concepts of sunk costs and differential costs and revenues, and be able to identify those costs and revenues that are relevant to making product and process decisions. Content outline Management Accounting Job Order Costing Cost Management Systems Cost Volume Profit Analysis Master Budgets Responsibility Accounting Short-term Business Decisions Capital Investment Decisions Required materials Required textbook and online access.