管理会计 - Managerial Accounting

课程介绍 Course Introduction

学分：3 | 先修课：财务会计 | 学期：大一下

管理会计侧重于为企业内部管理决策提供信息支持。课程内容包括成本性态分析、本量利分析、变动成本法、预算编制、责任会计、短期经营决策和长期投资决策等。学生将学习如何运用会计信息进行规划、控制和决策，帮助管理者实现企业战略目标。

Managerial Accounting focuses on providing information for internal management decision-making. Topics include cost behavior analysis, CVP analysis, variable costing, budgeting, responsibility accounting, short-term operational decisions, and long-term investment decisions. Students learn to use accounting information for planning, control, and decision-making to help managers achieve strategic goals.

大作业 Final Project

作业标题：制造业企业全面预算编制与业绩评价

选择一家制造型企业案例，为其编制下一年度的全面预算，包括销售预算、生产预算、直接材料预算、直接人工预算、制造费用预算、产品成本预算、销售及管理费用预算、现金预算和预计财务报表。同时设计责任会计体系，对各部门业绩进行评价与考核。

Using a manufacturing company case, prepare a comprehensive master budget for the next year, including sales, production, direct materials, direct labor, manufacturing overhead, product cost, selling and administrative expense, cash budgets, and pro forma financial statements. Design a responsibility accounting system for departmental performance evaluation.