《管理会计课程简介英文版.docx》由会员分享，可在线阅读，更多相关《管理会计课程简介英文版.docx（1页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、Course Introduction Management Accounting 1Course Name： Management Accounting 1Course Code：Prerequisites： Basic Accounting, Intermediate financial accountingFollow-up Courses ： Management AccountingBilingual Teaching or Not： NoCredits：3Total Credit Hours： 48Lecture Hours： 48Experiment Hours：Programm
2、ing Hours：Practice Hours：School： Business SchoolTarget Major： AccountingCourse Descriptionis the core of accounting professional professional courses, but also a theoretical and practical strong microeconomics management courses. The aim of this course is to train the advanced applied talents of mat
3、hematical cost accounting theory, Cost Accounting and cost accounting management. This course mainly explains the basic theory and method of cost accounting, including the object, task, requirement and procedure of cost accounting, and the accounting of every element, the collection and distribution
4、 of production cost between finished products and products, as well as the application of various product cost calculation methods, such as standard cost method and activity-based cost method, and the basic concept of strategic cost management. Through the teaching of this course, the students can m
5、ake clear the task and procedure of cost accounting, master the basic principles and methods of cost accounting in industrial enterprises, and master the characteristics of standard cost method and activity-based cost method, to understand the basic concepts and methods of strategic cost management,
6、 and to lay a good foundation for further study of the follow-up courses.Course ResourcesTextbooks :Le anfen, Cost Accounting M. Shanghai. Shanghai University of Finance and Economics, 2020.Bibliography :1. E.g. Shao Binjun, Mei Jun.The annotation of Zuos spring and autumn literatureM.Guilin ： Guangxi Normal University Press, 2008.Reading Materials ：1. Accounting standards for enterprises2. Trial Implementation of Enterprise Product Cost Accounting System (No. 17,2013)