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1、教學(xué)目標(biāo)細(xì)化CHAPTER1ManagementAccounting:InformationThatCreatesValueCentralFocusandLearningObjectivesThischapterprovidesacomprehensiveoverviewofthefieldofmanagementaccounting.Afterstudyingthischapter,studentsshouldbeableto:1.Understandandexploitthedifferencesbetw
2、eenmanagementaccountinginformationandfinancialaccountinginformation.2.Understandhowtheorganization’sstrategydrivestheneedfordifferenttypesofmanagementaccountinginformation.3.Recognizethetypeofmanagementaccountinginformationthatwillbeusefulinagivenorganizati
3、on.4.Understandhowfinancialaccountinginformationprovidesanoverallmeasureofanorganization’sperformance.5.Realizehowmanagementaccountantscandevelopnonfinancialinformationthatcanpredictandexplainfinancialresults.6.Appreciatethebehavioralandethicalissuesfacedby
4、managementaccountants.CHAPTER2CostManagementConceptsandCostBehaviorCentralFocusandLearningObjectivesThischapteroutlinesthefundamentalsofcostmanagementconcepts,costclassifications,andcostbehavior.Afterstudyingthischapter,studentsshouldbeableto:1.Explainwhyth
5、eappropriatederivationofacostdependsonhowthecostwillbeusedStatethedifferencebetweenflexiblecostsandcapacity-relatedcostsandwhythedifferenceisimportant.2.Usecostbehaviorinformationtocomputetheorganization’sbreakevensaleslevel.3.Showwhytheconceptofopportunity
6、costisusedinshort-rundecision-makingandhowopportunitycostrelatestoconventionalaccountingcosts.4.Explainwhymanagementaccountantshavedevelopedthenotionsoflong-runandshort-runcostsandhowthesedifferentcostsareusedindecisionmaking.5.Explainthemodernapproachtocos
7、tclassificationsbasedonactivitylevels.6.Explainthenotionoflifecyclecostandhowthatideaisusedinnewproductandproductpurchasingdecisions.CHAPTER3TraditionalCostManagementSystemsCentralFocusandLearningObjectivesThischapterpresentsfundamentalconceptsrelatingtobas
8、icproductcostingsystems.Afterstudyingthischapter,studentsshouldbeableto:61.Understandjobordercostingsystems.2.Understandhowusingjobbidsheetsiseffectiveforestimatingproductcostsinajobordercostingsystem.
