《Managerial Accounting》Syllabus

Course Number:           2110020713

Course Name:               Managerial Accounting

Instructors:                    Tao Xiaoyan

Required Text:            Sun Maozhu, Zhi Xiaoqiang and Da Lu. Managerial Accounting (the 9th edition) [M]. Beijing: China Renmin University Press, 2020.

Course Description:      This course focuses on the basic theories and basic skills of Management Accounting. Through learning this course, the students can have a deep understanding of the basic concepts and theories of Management Accounting and master various methods of Management Accounting for forecasting, decision-making, planning and control, analysis and evaluation of economic activities. In addition, the students can apply these methods to solve practical problems in business management.

                                                                                                   Credit/Teaching Hours

Outline of UG CPC Topics Covered in this Course:  (2.0 Credits/32 Teaching Hours)

I. Introduction                                                   2Teaching Hours

-The Definition of Managerial Accounting

-The Formation and Development of Managerial Accounting

-The Basic Theories of Managerial Accounting

-Managerial Accounting and Financial Accounting, Financial Management

II.Cost Behavior and Variable Cost Method                       4Teaching Hours

-Cost Behavior Analysis

-Decomposition of Mixed Costs

-Variable Cost Method and Full Cost Method

-The Concept of Cost and Its Classification for Decision Purposes

III.Cost-Volume-Profit Analysis                                  6Teaching Hours

-Basic Assumptions of Cost-Volume-Profit Analysis

-Break-even Analysis

-Management Safety Degree Analysis

-Profit Acquisition Analysis

-Profit Sensitivity Analysis

IV.Forecast Analysis                                            2Teaching Hours

-Sales Forecast

-Cost Forecast

-Profit Forecast

-Capital Requirement Forecast

V. Production and Operation Decision                             6Teaching Hours

-Price Decision

-Variety Decision

VI.Cost Management: Objectives, Responsibilities and Standards    4Teaching Hours

-Target Cost Management

-Responsibility Cost Management

-Standard Cost Management

VII.Activity-based Costing and Management                      4Teaching Hours

-Activity-based Costing and Decision Usefulness

-Job Identification and Classification

-Cost Driver

-Activity-based Costing

Ⅷ.Budget Management                                     2Teaching Hours

-Budget and Budget Management System

-Comprehensive Budget Management System

-Budgeting

Ⅸ.Performance Appraisal                                    2Teaching Hours

-Performance Appraisal with Enterprise as the Main Body

-Performance Appraisal with Responsibility Center as the Main Body

-Performance Appraisal Based on EVA

-Performance Appraisal Based on Balanced Scorecard

               Total (Teaching Hours)                                                                  32  

Summary of UG CPC Topics Covered in this Course:                   (32 Teaching Hours)