Cost Management:a Strategic Emphasis

Topics: Activity-based costing, Management accounting, Cost accounting Pages: 3 (647 words) Published: April 18, 2013

Course number:
Course(in English): Management Accounting
Credit hour:3
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 management of businesses and organizations of other types. Consequently, they would be capable of taking medium and advanced management accounting courses in the future.

Course book and references
Course book(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, Rajav 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 final examination. After that each student’s final result of 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:

12008.9.19Topic 1
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