《财务成本管理（下）》课程教学大纲 一、课程基本信息 课程代码：16065603 课程名称：财务成本管理（下） 英文名称：Financial management and cost control(2) 课程类别：专业课 时：48 学分：3 适用对象：审计专业本科生 考核方式：考试 先修课程： 会计学(CPA) 二、课程简介 中文简介 《财务成本管理（下）》主要内容是成本与管理会计，是一门新兴的将现代化管 理与会计融为一体的综合性交叉学科。它以现代市场经济体制下的企业主体为对象 从现代企业的内部管理需要出发，论述了预测决策会计、规划控制会计和分析评价会 计的基本理论和方法。学生通过对本课程的学习，将掌握现代成本管理的基本理论和 基本方法，学会如何在市场经济条件下和现代企业制度环境中，进一步加工和运用企 业内部财务信息，预测经济前景 参与经营决策、规划经营方针、控制经营过程和考 评责任业绩的基本程序、操作技能和基本方法。 英文简介： The Cost of Management Accounting is a comprehensive and crossing branch of accounting, combined with modern mar a nd acc ounting.It has discussed the basic the ement and de isio ting ith the pla CO nting a ng the mo omy and the 0 n mas theories an fundament mo ern cost manager earn to use the b ic procedure operational fundame approache rther processing and applying the enterprise's internal financal information,predicting the economy prospect,participating to make operational policy,mak ng out the operational guidance,controlling the operational process and evaluating the responsibilities and performance in the environment of market economy and modern enterprise system. 11 《财务成本管理（下）》课程教学大纲 一、课程基本信息 课程代码：16065603 课程名称：财务成本管理（下） 英文名称：Financial management and cost control (2) 课程类别：专业课 学 时： 48 学 分： 3 适用对象: 审计专业本科生 考核方式： 考试 先修课程： 会计学（CPA） 二、课程简介 中文简介： 《财务成本管理（下）》主要内容是成本与管理会计，是一门新兴的将现代化管 理与会计融为一体的综合性交叉学科。它以现代市场经济体制下的企业主体为对象， 从现代企业的内部管理需要出发，论述了预测决策会计、规划控制会计和分析评价会 计的基本理论和方法。学生通过对本课程的学习，将掌握现代成本管理的基本理论和 基本方法，学会如何在市场经济条件下和现代企业制度环境中，进一步加工和运用企 业内部财务信息，预测经济前景、参与经营决策、规划经营方针、控制经营过程和考 评责任业绩的基本程序、操作技能和基本方法。 英文简介： The Cost of Management Accounting is a comprehensive and crossing branch of accounting, combined with modern management and accounting. It has discussed the basic theories and approaches of prediction and decision accounting, plan and control accounting as well as analysis and evaluation accounting with the subject of enterprise in the modern market economy and the needs of internal management of the modern enterprise. Through studying the course, the students can master the basic theories and fundamental approaches of modern cost management. Learn to use the basic procedure, operational skills and fundamental approaches of further processing and applying the enterprise’s internal financial information, predicting the economy prospect, participating to make operational policy, making out the operational guidance, controlling the operational process and evaluating the responsibilities and performance in the environment of market economy and modern enterprise system