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ACCT 615:管理会计科目

ACCT 615: Management Accounting
课程网址: http://ocw.njit.edu/ocw/som/acct/acct-615-anandarajan/index.php  
主讲教师: Dr. Asokan Anandarajan
开课单位: 新泽西理工学院
开课时间: 信息不详。欢迎您在右侧留言补充。
课程语种: 英语
中文简介:
本课程的第一部分的目的是提供一个洞察关键财务会计概念进行有效的决策需要的学生。这包括一个简短的讨论如何记录交易使用账户;制备调整试算平衡表;编制损益表,资产负债表和现金流量表。财务报表分析与盈利能力,审查公司的财务状况的流动性和偿付能力的技术,还讨论了本课程将建立在传统的管理会计的概念(盈亏平衡分析;战略决定涉及的产品线决策;瘦身,外包;利润计划、如何设置和检查预算;转让定价实现公司价值的最大化。我们也将探讨战略成本的降低和减少浪费、低效的技术如价值链管理和作业管理。在总结的过程,关注的焦点,涉及到如何有效地理解和执行计划和控制使用的管理会计数据。本课程是非常密集,因为我们将试图覆盖在学期的材料大量。学生需要绝对的承诺。学生必须分配一定的时间每天在这个课程。我会让你自己来判断所需要的时间,根据你的学习能力。
课程简介: The first part of this course is designed to provide students with an insight into key financial accounting concepts needed to make effective decisions. This includes a brief discussion of how to record the accounts used for transactions; To prepare a trial balance; Prepare income statement, balance sheet and cash flow statement. Financial statement analysis with profitability, reviewing a company's financial position for liquidity and solvency techniques, and also discussing the concepts that this course will build upon in traditional management accounting (break-even analysis; Strategic decisions involving product line decisions; Slimming down, outsourcing; Profit planning, how to set up and check the budget; Transfer pricing maximizes the value of the company. We will also explore strategic cost reduction and the reduction of waste, inefficient technologies such as value chain management and operations management. In the summary process, the focus of attention relates to how to effectively understand and execute plans and control the use of management accounting data. This course is very intensive, as we will attempt to cover a large amount of material during the semester. Students need absolute commitment. Students must allocate a certain amount of time each day in this course. I'll let you judge for yourself how much time is needed, based on your ability to learn.
关 键 词: 财务会计; 试算平衡表; 审查公司财务; 管理会计数据
课程来源: 新泽西理工学院公开课
最后编审: 2020-06-13:王勇彬(课程编辑志愿者)
阅读次数: 120