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详情介绍
课程大纲
{in name="user_id" value="21644"} {/ in}课程试听 推荐
1.Introduction（讲义在这里面）
Syllabus to Management accounting
Introduction to Management accounting
2.Chapter 1 Accounting for management
Management accounting system & Financial accounting system
Management activities
Anthony’s view of management activity
Management control system
3.Chapter 2 sources of data
Information
Types of data
characteristics of good information
Big data
Sampling
4.Chapter 3 Cost classification
Cost classification
Managing cost
Responsibility accounting
Controllable cost
Cost code
5.Chapter 4 Cost behaviour
Cost behaviour
6.Chapter 5 Presenting information
Presenting Information
7.Chapter 6 Accounting for materials
Inventory Control
Perpetual inventory
Stocktake
Inventory control level
Holding cost
Ordering cost
Economic order quantity (EOQ)
Bulk discounts
Economic batch quantity (EBQ)
Other Inventory control level
Total holding cost
Inventory valuation
Accounting for materials costs
8.Chapter 7 Accounting for labour
Measuring labour activity
Labour turnover
Remuneration methods
Accounting for labour costs
9.Chapter 8 Accounting for overhead
Introduction to absorption costing
Three stages of absorption costing
1-Allocation
2.1-apportionment
2.2-reapportionment
3.Overhead absorption
Over and under absorption
Accounting for overhead
10.Chapter 9 Absorption costing and marginal costing
Absorption costing
AC profit
Marginal costing
MC profit
Reconciling profits
11.Chapter 10 Job, batch and service costing
Job costing
Batch costing
Service costing
Service costing VS. product costing
12.Chapter 11 Process costing
Process costing
Feature of process costing
The basics of process costing
Losses in process costing
Losses with scrap value
Losses with disposal cost
Valuing closing WIP
Valuing opening WIP
13.Chapter 12 Process costing Joint products and by-products
Process costing Joint products and by-products
14.Chapter 13 Alternative costing principles
Activity based costing (ABC)
Total quality management
Life cycle costing
Target costing
15.Chapter 14 Forecasting
High-low method & linear regression
other methods
Time series analysis
Index
16.Chapter 15 budgeting
Budgetary planning and control systems
Fixed flexible and flexed budgets
Spreadsheet
17.Chapter 16 The budgetary process
budget preparation process
Functional budgets
Cash budget
18.Chapter 17 Making budgets work
top-down budget
Bottom-up budget
19.Chapter 18 Capital expenditure budgeting
Capital expenditure budgeting
20.Chapter 19 Methods of project appraisal
NPV
Payback period
Discounted Payback period
IRR
21.Chapter 20 Standard costing
Standard costing
22.Chapter 21 Basic variance analysis
Direct material cost variance
Direct labour cost variances
Variable production overhead variances
Fixed production overhead variances
23.Chapter 22 Further variance analysis
Sales variance
Operating statement
24.Chapter 23 Performance measurement
Performance measurement
Profitability
Liquidity
Efficiency
Capital structure
Balanced scorescard
Non-profit organisation
25.Chapter 24 Applications of performance measurement
Benchmarking
Cost reduction
Value analysis
Work study
1.Part A
Part A
2.Part B
Part B
3.Part C
Part C
4.Part D和 E
Part D和 E
5.新增练习
新增练习
1.LESSON1-1（讲义在这里）
LESSON1-1
2.LESSON1-2
LESSON1-2
3.LESSON1-3
LESSON1-3
4.LESSON1-4
LESSON1-4
5.LESSON2-1
LESSON2-1
6.LESSON2-2
LESSON2-2
7.LESSON2-3
LESSON2-3
8.LESSON2-4
LESSON2-4
9.LESSON3-1
LESSON3-1
10.LESSON3-2
LESSON3-2
11.LESSON4-1
LESSON4-1
12.LESSON4-2
LESSON4-2
13.LESSON4-3
LESSON4-3
14.LESSON5
LESSON5
15.LESSON6-1
LESSON6-1
16.LESSON6-2
LESSON6-2
17.LESSON6-3
LESSON6-3
18.LESSON7
LESSON7
19.LESSON8
LESSON8
20.LESSON9-1
LESSON9-1
21.LESSON9-2
LESSON9-2
22.LESSON10
LESSON10
23.LESSON11-1
LESSON11-1
24.LESSON11-2
LESSON11-2
25.LESSON12-13
LESSON12-13
26.LESSON13-2
LESSON13-2
27.LESSON14
LESSON14
28.LESSON15-1
LESSON15-1
29.LESSON15-2
LESSON15-2
30.LESSON15-3
LESSON15-3
31.LESSON15-4
LESSON15-4
32.LESSON15-5
LESSON15-5
33.LESSON15-6
LESSON15-6
2020-09-23 17:26
朋友推荐的 说这个老师讲的好好
2020-08-15 15:15
言简意赅，条理清晰，看老师的课学习效率特别高！
2020-06-18 11:55
听老师的课，每次都有新感触， 老师的讲课过程深入浅出，容易让人学进去。
2020-05-08 16:34
老师讲课通俗易懂、简单易学，讲出了原理，很好
