Cost Management: A Strategic Emphasis

Syllabus Course Number: Course (in English): Management Accounting Credit hour:3 Pre-course: Instructing language: Chinese Courseware: English Semester: Fall Course kind: Required course Objects: Master The Course Objectives After the study of this course, students should gain full knowledge of the key conceptual framework and generally used methods of management accounting as an important decision-making tool for the management of businesses and organizations of other types. Consequently, they would be capable of taking medium and advanced management accounting courses in the future.
Coursebook and references Coursebook(CB): Ronald W. Hilton, Michael W. Maher, Frank H. Selto, Cost Management Strategies for Business Decisions, Second edition, McGraw Hill Companies Inc. 2006. References: 1. Charles T. Horngren, Gary L. Sundem, William O. Stratton, Introduction to Managerial Accounting, Chaptpers1-19, 2002 edition, Prentice Hall Publishing. 2. Jerold L. Zimmerman, Accounting for Decision Making and Control, 4th edition, McGraw-Hill, 2003. 3. Anthony A. Atkinson, Rajiv D. Banker, Robert S. Kaplan, and S. Mark Young, Management Accounting, 3rd edition, Prentice-Hall, 2001. 4.
He yingqi Chen jiajun, Management Accounting, Shanghai Financial and Economic Press,2003. 5. Harvard Business Review on Managing the Value Chain, HBS Press 1999 The Final Result of Study At the end of the semester, students will be required to submit a semester paper as a final examination. After that, each student’s final result of the study will be computed with 10% participation in the lesson and 20% of the average mark of his/her homework done and 20% of case studies and 50% of his/her mark of the final examination(semester paper). The satisfactory weighted average mark should be at least 60. Instructing plans.

Teaching plans and the content to see the table as following: DateContentReadingsAssignments 12008. 9. 19
Topic 1 Cost management and value chainCB-Chapter 1 and its PPTE1. 26; P1. 33; C1. 41; 22008. 9. 26- 2008. 10. 10
Topic 2 I. Product costing system: concept and design II. Cost accumulation for job and batch production operation CB-Chapter 2; chapter 3 and their PPTE2. 36; P2. 64; C2. 80; P3. 55; 32008. 10. 17- 2008. 10. 24
Topic 3 I. Activity-based costing II. Activity-based management CB-Chapter 4; Chapter5; and their PPTE4. 39; P4. 52; C4. 63; P5. 42; 4
Topic 4 Managing quality and time to create valuechapter6; chapter 7 and their PPTC6. 3; C7. 76; 52008. 10. 31- 2008. 11. 7
Topic 5 Process costing and cost allocation CB-Chapter 8, chapter9,chapter10 and its PPTP8. 36; P9. 46; E10. 24; 62008. 11. 14
Topic 6 Cost estimation CB-Chapter 11, and their PPTP11. 53; C 11. 57; 7
Topic 7 Financial and CVP models CB-Chapter 12 and its PPTP12. 50; C12. 63; 82008. 11. 21
Topic 8 Cost management and decision making CB-Chapter 12, chapter 13, and their PPTP13. 49; P13. 50; P13. 54; 9
Topic 9 Strategic issues in long term capital investment decision CB-Chapter 14, and its PPTC14. 52 102008. 11. 28
Topic 10 Budgeting and financial planning CB-Chapter 15, and its PPTC 15. 55 112008. 2. 5
Topic 11 Standard costing system and variance analysis CB-Chapter 16, and its PPTC16. 48 122008. 12. 12
Topic 12 Flexible budget and overhead cost management CB-Chapter 17, and its PPTC17. 68 132008. 12. 19
Topic 13 Organizational design, responsibility accounting, and evaluation of division performance CB-Chapter 18, and its PPTP18. 38; P18. 46; 142008. 12. 26
Topic 14 Transfer pricing CB-Chapter 19, and its PPTP19. 36; P19. 40; C19. 42; 15
Topic 15 Incentive system, performance evaluation, and balanced-scorecard CB-Chapter 20, chapter 21, and their PPTC21. 57 162009. 1. 9Final examination (Semester paper)