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1 |
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课程内容及个案介绍
Introduction and Case Discussion |
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Chapter 1 |
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2 |
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成本的性质
The Nature of Costs |
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Chapter 2 |
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练习案例: Barton, Thomas L., William G. Shenkir and Brian C. Marinas. Instructional Case - Main Line vs. Basinger: A Case in Relevant Costs and Incremental Analysis. Issues in Accounting Education. Sarasota: Spring 1996. Vol. 11, Iss. 1, pp 163, 2 pgs. |
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3 |
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组织经济
Economics of Organizations |
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Chapter 4 |
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4 |
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绩效衡量
Performance Measurement |
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Chapter 5 |
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5 |
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绩效衡量
Performance Measurement |
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练习案例: Bruns, Jr., William J. and Roger Atherton. Western Chemical Corp.: Divisional Performance Measurement (A). Harvard Business School Case No. 9-196-079. Boston: Harvard Business School, 1999. |
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6 |
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平衡计分卡及相关主题
Balanced Scorecard and EVA Articles |
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Packet |
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7 |
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预算
Budgets and Budgeting |
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Chapter 6 |
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8 |
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成本分摊
Cost Allocation |
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Chapter 7
Chapter 8
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9 |
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成本分摊
Cost Allocation |
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Chapter 7
Chapter 8
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10 |
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全含成本
Absorption Cost Systems |
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Chapter 9
Chapter 10
Chapter 11
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11 |
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全含成本
Absorption Cost Systems |
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Chapter 9
Chapter 10
Chapter 11
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案例 1: Cooper, Robin and Patricia J. Bost. Bridgeton Industries: Automotive Component & Fabrication Plant. Harvard Business School Case No. 9-190-085. Boston: Harvard Business School, 1993. |
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12 |
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标准成本
Standard Costs |
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Chapter 12
Chapter 13
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13 |
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差异分析
Variance Analysis |
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Chapter 12
Chapter 13
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案例 2: Merchant, Kenneth A. and Lourdes Ferreira. Scovill, Inc.: NuTone Housing Group. Harvard Business School Case No. 9-186-136. Boston: Harvard Business School, 1993. |
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14 |
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活动基础成本及目标成本
ABC and Target Costing |
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案例 3: Wruck, Karen H. and Robin Cooper. Siemens Electric Motor Works. Harvard Business School Case No. 9-190-052. Boston: Harvard Business School, 1989. |
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15 |
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成本问题
Costing Problems |
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案例 4: Cooper, Robin and Dagmar Bottenbruch. Mueller-Lehmkuhl GmbH. Harvard Business School Case No. 9-187-048. Boston: Harvard Business School, 1990. |
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16 |
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成本问题
Costing Problems |
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案例 5: Bruns, Jr., William J. Destin Brass Products Co. Harvard Business School Case No. 9-190-089. Boston: Harvard Business School, 1997. |
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17 |
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管理会计与环境变迁
Management Accounting and the Changing Environment |
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Chapter 14 |
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案例 6: Kaplan, Robert A. Kanthal (A). Harvard Business School Case No. 9-190-002. Boston: Harvard Business School, 2001. |
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18 |
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结论及复习
Summary and Review |
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期未考
Final Exam as scheduled |
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