Academics
Master of Professional Accounting
Advanced management accounting theory and Practice
Release Date: 2017-09-21| Course Name | Advanced management accounting theory and Practice | Course Number | ||||||||
| Course Semester | 2 | Course Time | 54 | Credit | 3 | |||||
| Course Type | ☑Obligatory Courses □Elective Courses | |||||||||
| Institute | Accounting School | Applicable Major | Management, Accounting | |||||||
| Assessment method | ☑Examination □ Test | |||||||||
| Advanced courses | Management, Management Accounting | |||||||||
| Teacher | Che JiaLi, Chen JianLin, OuYang ChunHua | |||||||||
| Teaching Objectives | ||||||||||
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For graduate students who have already taken part in the Management Accounting course, through studying Advanced Management Accounting and on the basis of the principles and experiential cases of management , it will further teach the latest theories ,methods and principles of modern management accounting. Combined with the contemporary state of Chinese enterprise reform and development, encouraging students to analyze and solve practical problems of management accounting to obtain interest and ideas, which will result in them applying the theory and principles of modern management and accounting methods to solve practical problems of Chinese enterprises. Through taking part in the course, students to achieve: 1 Master the basic concepts, logical clues and analytical methods of advanced management accounting, 2. Be capable to simplify and abstract the problems faced by an existing enterprise in terms of management, finance and accounting, basic decision problems for advanced management accounting. 3. Be capable to provide solutions for problems both theoretical and practical. |
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| Teaching Contents | ||||||||||
| This course introduces the latest theories and methods and principles of modern management accounting, and it attends to combine theories with practice. The main contents are: the development of the 20th century, management accounting, management accounting topics of the 21st century, corporate financial performance evaluation, performance evaluation of enterprises strategy, operating cost management, target cost management, life cycle costing, quality cost accounting management, budget management theory and practice of the new development, enterprise and managers incentive remuneration incentive mechanism design, modern management accounting research methodology, etc. | ||||||||||
| Outline Designer | Che JiaLi | Date | ||||||||