관리회계

단국대학교
Stewart Christopher Robert

페이스북 트위터 카카오톡 네이버밴드 링크복사

주제분류

사회과학 >경영ㆍ경제 >회계학
강의학기

2014년 2학기

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The objective of this course is to provide the student with an understanding of the connection between managerial and financial accounting. Students will learn about the needs of accounting information as they apply to business and management decision-making. The course is comprised of four parts. In the first part, students will learn about the basic framework of managerial accounting. The course moves to the second part, in which we will focus on short-term planning and control. It is in this section where topics such as C-V-P analysis will be covered, as well as budgeting and decision-making in the short-term In the third part of this course, we expand on the costing, budgeting, and decision-making theories and applications but we now apply them to long-term planning and control. Lastly, the course will cover cost accounting systems. At the end of the course, the students should be well-equipped to apply the course material to real-world business-making decisions.

수강안내 및 수강신청
※ 수강확인증 발급을 위해서는 수강신청이 필요합니다

* Introduction to the course; and begin with chapter 1 from the textbook

차시별 강의

1.	* Introduction to the course; and begin with chapter 1 from the textbook	Learn about the function of managerial accounting; how to take accounting information and make business decisions; costs, benefits, and value
2.	* How to identify and estimate costs and benefits; chapter 2 from the textbook	Measuring benefits and costs; concept of controllability, relevance, incremental costs and benefits, variability and traceability, direct and indirect costs and benefits
3.	* Cost flows and terminology; chapter 3 from the textbook	Identifying product and period costs; fixed and variable costs; inventory equation for a merchandising and manufacturing company
4.	* How to allocate costs from chapter 3; introduction to the concept of contribution margin	Begin to convert income statement to contribution margin statement for decision-making purposes
5.	* Contribution margin statements; chapter 4	Identifying variable and fixed costs using various methods;
6.	* Cost-Volume-Profit (CVP) Analysis; chapter 5	Begin to use the profit equation to find breakeven revenues, breakeven volumes, target profits, and using CVP to choose between options
7.	* CVP Analysis (continued from previous week)	Short-term decision making using CVP analysis
8.	* Short-term Decision Making; chapter 6 from the textbook	Capacity decisions given fluctuating demand: making a supply decision; trying to macth supply with demand; allocating scarce resources such as manufacturing time
9.	* Creating operatinal budgets; chapter 7 from the textbook	Step-by-step detailed budget creation; creating the revenue budget, production budget, cash budget
10.	* Creating a cash budget; continue chapter 7	Practice problems from chapter 7, which include creating a budget; developing a cash budgets by considering cash inflows and outflows
11.	* Budgetary control and variance analysis; chapter 8 from the textbook	Comparing the budget to actual results and analyzing the variances; Creating the "flexible" budget to better understand why there are variances
12.	* Costs allocations; chapter 9 from the textbook	Allocating fixed costs when making long-term decisions