Cost and Management Accounting

1. Basic Course Information

Course Code：020723
Cost and Management Accounting
Course Type：Specialty Course
Periods：48
Credits：3
Target Students：Undergraduates Majoring in Financial Management
Assessment：Examination
Preparatory Course：Management, Intermediate Financial, Advanced Financial Accounting, Accounting Financial Management

2. Brief Course Introduction

Cost and Management Accounting is an specialty course of Accounting. It includes the techniques needed in order to interpret financial statements, analyze and ascertain costs, application of cost information - for planning, control and decision - making, which can make enterprises improve their management and increase economic benefits.
The course systemically introduces basic theory and detailed application techniques concerning modern cost and management accounting .Its teaching contents include Managerial Accounting summary、Cost Classifications Fluctuant Cost Count 、Cost-volume-profit Analysis、 Forecast Analysis、Short-time Managerial Decision Making、 Long – time Investment Decision Making、 Master Budget、 Cost Control、 Responsibility Accounting.
By studying this course ,Students will know modern Cost and Management Accounting status and functions within the accounting system, they will also master basic Cost and Management Accounting  theories and methods, learn its basic procedure、manipulate skills and basic methods ,which is about handling,  enterprise interior financial information、 forecast economy foreground、participating in management decision-making、layout management guidelines、 control management process and assess duty achievements in the market economy environment as well as modern corporation system .