管理会计课程标准

2026年01月15日

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（二）管理会计课程标准

MODULE DESCRIPTOR课程标准

Module Title课程名称

Management Accounting管理会计

Reference课程编号　BS1270

Created开发日期　March 2019

Approved批准日期　July 2019

Amended修订日期　July 2019

Version版本号　6

SCQF Level SCQF等级　SCQF 7

SCQF Points SCQF学分　15

ECTS Points ECTS学分　7.5

Aims of Module课程目标

To develop knowledge and understanding of the nature and purpose of management accounting with an awareness of the theory and use of relevant techniques in decision making，planning and control.

了解管理会计的性质和目的，具备理论意识，应用相关技术进行决策、计划和控制。

Learning Outcomes for Module课程学习成果

On completion of this module，students are expected to be able to:

完成该课程之后，学生应该能够：

1　Discuss basic concepts of budgeting.

讨论预算的基本概念

2 Discuss different methods of cost classification.

讨论不同的成本分类方法

3　Explain cost behaviour and its implications for decision making.

解释成本行为及其对决策的影响

4 Apply relevant management accounting techniques and theory in basic budgeting，costing and decision making contexts.

将相关的管理会计技术和理论应用于基本的预算、成本核算和决策过程

5 Develop wider graduate skills in the context of a management accounting case study.

在管理会计案例研究中培养更广泛的毕业（就业）技能

Indicative Module Content课程内容

Preparation of budgets；cost-volume-profit analysis；cost assignment；approaches to costing.

预算编制；本量利分析；成本分配；成本计算方法。

Module Delivery 课程教学方法

This module is delivered in lectures and further developed in tutorials.

本课程采取讲座的方式授课，教师提供个别辅导。

Actual placement hours for professional，statutory or regulatory body

在专业、法定或监管机构的实际实习时间

ASSESSMENT PLAN 考核方案

If a major/minor model is used and box is ticked，% weightings below are indicative only.(https://www.daowen.com)

如果使用主修/辅修模型并勾选了方框，则下面的权重百分比仅供参考。

Component 1 第一部分

Description：说明 Group presentation and report小组演示和报告

Com ponent 2 第二部分

Description：说明 Closed book examination 闭卷考试

MODULE PERFORMANCE DESCRIPTOR课程绩效标准

Explanatory Text解释说明

The module is assessed by two components:C1-Coursework-30% weighting.C2-Examination-70% weighting.Module Pass Mark=GradeD(40%)

本课程考核由两部分组成。第一部分：课程作业-30%权重。第二部分：考试-70%权重。课程及格分数=D级（40%）

Module Requirements课程要求

Prerequisites for Module预备课程　None. 无

Corequisites for module辅助课程　None. 无

Precluded Modules限修课程　None. 无

INDICATIVE BIBLIOGRAPHY参考书目

1　DRURY，C.，2018.Cost and management accounting.9th ed.Andover:Cengage Learning.

2　WEETMAN，P.，2010.Management accounting.2nd ed.Harlow:Financial Times Prentice Hall.

3　DRURY，C.，2020.Management and cost accounting.11th ed.Andover:Cengage Learning.

MODULE DESCRIPTOR课程标准

Module Title课程名称

Management and Cost Accounting管理与成本会计

Reference课程编号　BS2214

Created开发日期　March 2019

Approved批准日期　July 2019

Amended修订日期　July 2019

Version版本号　6

SCQF Level SCQF等级　SCQF8

SCQF Points SCQF学分　15

ECTS Points ECTS学分　7.5

Aim s of Module课程目标

To develop knowledge and understanding of the theory of management and cost accounting as it relates to cost accumulation and profit measurement，decision making and planning.

理解管理会计与成本会计理论，因为它涉及成本积累和利润核算、决策和规划。

Learning Outcomes for Module课程学习成果

On completion of this module，students are expected to be able to:

完成该课程之后，学生应该能够：

1 Apply relevant theory and models to present a range of cost information and undertake its preliminary analysis.

运用相关理论和模型，呈现诸多成本信息并进行初步分析

2 Develop solutions to basic costing problems within a wider financial management context.

在更广泛的财务管理背景下为基本成本问题寻求解决方案

3　Assess cost behaviour and its underpinning theory.

评估成本行为及其基础理论

4 Apply relevant accounting software to formulate accounting information.

运用相关会计软件编制会计信息

Indicative Module Content课程内容

Role of management accounting in stock valuation and profit measurement，decision making and planning.Costing techniques including absorption costing，variable costing and activity based costing.Methods of joint cost allocation and process costing.Integrated cost accounting incorporating entries for absorption costing and process costing.Development of cost-volume-profit analysis.

管理会计在股票估值、利润计量、决策和计划中的作用。成本核算技术包括吸收成本法、变动成本法和作业成本法。联合成本分摊法和过程成本法。综合成本会计，包括吸收成本和过程成本的分录。本量利分析。

Module Delivery 课程教学方法

Topics are introduced in lectures and developed in workshop sessions and tutorials for which students are expected to undertake directed independent learning.

在讲座中引入主题，在研讨会和个别辅导中发展主题，学生能够在一定的指导下进行独立学习。