《Management Accounting（管理会计）》PPT课件 袁怡闻 浙江财经大学

 
课件内容： 
Managerial Accounting and the Business Environment（管理会计概论） 
1.1 What is Management Accounting？ 
1.2 The Difference Between Financial and Managerial Accounting 
1.3 Ethical issues 
Cost Concepts（成本分类） 
2.1 Manufacturing Cost V.S. Nonmanufacturing Cost 
2.2 Product Cost Flows 
2.3 Other Cost Classifications 
Job-Order Costing（分批法） 
3.1 Job-order Costing——An Example 
3.2 Job-order Costing——Cost Flows 
3.3 Problem of Overhead Application 
Process Costing（分步法） 
4.1 Job-order Costing V.S. Process Costing 
4.2 Process Costing——An Example 
4.3 Process Costing——Cost Flows 
Cost-Volume-Profit Analysis（本量利分析） 
5.1 Assumptions of CVP 
5.2 Cost-Volume-Profit Analysis 
5.3 Target Profit Analysis and MoS 
Absorption Costing and Variable Costing（完全成本法与变动成本法） 
6.1 Absorption Costing 
6.2 Variable Costing 
6.3 Reconciliation of net income 
Activity-Based Costing（作业成本法） 
7.1 How Costs are treated under ABC 
7.2 Steps to Implement ABC 
7.3 Comparison of Traditional and ABC Product Costs 
Cost Behavior：Analysis and Use（成本性态及其应用） 
8.1 Variable Cost V.S. Fixed Cost 
8.2 The Analysis of Mixed Costs 
8.3 High-Low Method 
Master Budget（全面预算） 
9.1 Master Budget——An Overview 
9.2 Operating Budget 
9.3 Financial Budget 
Cost Allocations of Service Departments（辅助部门费用的归集和分配） 
10.1 Direct Method 
10.2 Step-Down Method 
10.3 Reciprocal Method 
Flexible Budgets and Performance Analysis（弹性预算及业绩分析） 
11.1 Flexible Budget 
11.2 Activity Variances 
11.3 Revenue and Spending Variance 
Standard Costs and Variances（标准成本及差异分析） 
12.1 A General Model for Standard Cost Variance Analysis 
12.2 DM Variance and Possible Reasons 
12.3 DL Variance and Possible Reasons 
Performance Measurement （绩效考核与评价） 
13.1 Cost  Profit and Investment Center 
13.2 Residual Income V.S. ROI 
13.3 Balanced Scorecard 
Capital Budgeting Decision （长期投资决策） 
14.1 Discounted Cash Flow and NPV 
14.2 Discounted Cash Flow and IRR 
14.3 Payback Period 
Relevant Cost and Decision Making （相关成本与企业经营决策） 
15.1 Keep or Drop a Product Line 
15.2 Make or Buy 
15.3 Sell or Process Further 
Financial Statement Analysis （财务报表分析） 
16.1 Ratio Analysis—the Shareholder 
16.2 Ratio Analysis—Creditor 
16.3 Limitations of Financial Statement Analysis