成本与管理会计教案.doc

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****或见****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 differences and similarities between financial and managerial accounting.
2. Understand the role of management accountants in anization.
3. Understand the basic concepts underlying just-in-time (JIT), total quality management (TQM), process re-engineering, and the theory of constraints (TOC).
4. Discuss the impact of petition 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 (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 Discussions 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. exploring for latest development of accounting in China and around the world after class.
思考题、讨论题或作业:
E1-1 The Roles of Managers and Management Accountants
E1-2 The Business Environment
P1-8 Ethics 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. Ric