管理会计课程标准英文
BCFC-Module Specification
All itemswith a star(*)can not be changed without approval.
PRE-REQUISITES*:Accounting Basics，Cost Accounting for Manufacturing Industry
CO-REQUISITES*:None
DESCRIPTION*:
This module covers the basic theory and content of management accounting such as forecasting and decision accounting，planning and control accounting and responsibility accounting.With this module，students will learn how to use an enterprise’ s internal financial and non-financial information to predict its economic outlook，make economic decisions，plan operational policies，control operational processes，and evaluate performances.
OVERALL AIM (S)FOR THE MODULE*:
· This module addresses and appraises the basic theory and content of management accounting such as forecasting and decision accounting，planning and control accounting and responsibility accounting，and thus provides the basis for further study in this field for those students who wish it.
· This module helps students analyze，judge and make decisions about a series of internal management activities of an enterprise，and support leaders in making decision.Students will also learn how to master core management accounting skills and develop professional ethics.
LEARNING OUTCOMES*:
On successful completion of the module students will be able to:
Know ledge and Understanding
A.Understand the important roles of management accounting in enterprises；
B.Understand the responsibilities of management accounting positions；
C.Master the basic knowledge and skills of management accounting；
Subject-specific Skills
D.Make internal forecasts；(https://www.daowen.com)
E.Make internal plans and decisions；
F.Make internal control and performance evaluation；
Professional Qualities
G.Apply professional ethics and teamwork spirits；
H.Adapt to social changes and make effective communication.
INDICATIVE CONTENT*:
This module comprises(but not limited to)the following major topics:
· Cognition of management accounting
· Variable costing
· Cost-volume-profit analysis
· Economic forecasting
· Analysis of short-term business decisions
· Analysis of long-term investment decisions
· Comprehensive budgeting
· Cost control
· Responsibility accounting
ASSESSMENT STRUCTURE*:
ASSESSMENT CRITERIA:
Generic framework assessment criteria will apply.Students will have to demonstrate sufficient knowledge and understanding，and relevant practical skills in this module specification in order to pass this subject.
APPROVAL/REVIEW DATES:
Version:1
Date of approval:July 5，2019