立芯科技 司海涛:高手翻译:管理会计----拒绝机器翻译!!!

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《管理会计》是以企业经营决策和控制、激励为核心内容的一门课程,本课程的主要教学目标是让学生理解各种成本概念,了解产量、成本与利润之间的内在关系,掌握短期经营决策和长期投资决策的相关分析方法;掌握以行为科学的激励、控制理论为基础的各种预算、控制和考核方法。使他们能够对企业的产品生产、产品定价、库存及设备最优利用等企业短期经营方面的问题及企业的固定资产投资等长期投资方面的问题进行科学决策;能够编制全面预算、建立标准成本系统和各种责任中心。掌握这一课程,对提高企业经济效益有着极为重要的意义。
内容:管理会计的意义与作用;组织的本质与成本管理;成本习性及各种成本概念在决策中的运用;传统成本管理系统;作业成本管理系统;管理会计信息在作业和流程决策中的运用;成本信息在定价和产品计划中的运用;资本预算;战略性管理会计和控制系统;管理会计和控制系统中的激励制度;预算管理;责任中心与财务控制。

“Management Accounting” is a subject with main contents of corporate business decision, control and inspiration. The main teaching goals of this subject are: let students understand the concepts of various kinds of costs; know about the internal relations of capacity, cost and profit; master relating analysis method for short-term business decision and long-term investment decision and master various methods for budgets, control and checking with theory basis of behavior sciences for inspiration and control. Therefore, the students could make scientific decisions on corporate short-term operation problems such as optimizing the production, pricing, inventory and equipment etc. as well as on long-term investment problems concerning fixed assets investment etc. Also, they could compile overall budget and set up standard cost system and various responsibility centers. Through mastering this subject, it’s of great significance to improving corporate economic benefit.

Contents:
Meaning and Function of Management Accounting
Organizational Nature and Cost Management(中文似乎不通?)
Cost Characteristics and Application in Decision-Making of Various Cost Concepts
Traditional Cost Management System
Working Cost Management System
Application of Management Accounting Information in Working and Flow Decision-Making
Application of Cost Information in Pricing and Products’ Planning
Capital Budget
Strategic Management Accounting and Control System
Management Accounting and Inspiration System in Control System
Budget Management
Responsibility Center and Financial Control