管理会计课程是会计专业的主干专业课，同时也是其他管理相关专业的必修课。出于普及推广管理会计知识的目的，本课程的设置，以介绍管理会计的基本概念和基本决策工具方法为主。包括：管理会计概论、管理会计职业、成本性态分析、本量利分析和变动成本计算方法法。因此，可以当作专业必修课程的支持课程，也可以当作非专业学生的入门课。

   本课程的先修课程为会计学原理，修读学生应对财务会计的业务处理和会计报表内容有一些基本的了解。修读完本课程，则可以进一步去学习管理会计的长短期决策应用工具及控制方法的应用工具。

  为了满足学习者对完整管理会计知识与应用的需求, 在MOOC之外，我还推出了一门《人人必备的财务思维课》，专栏聚焦生活场景，通过音频+图文的呈现，解释生活中无处不在的管理会计，《人人必备的财务思维课》，带你做明智的决策，梳理自己的财务分析能力。如果喜欢看更多的场景案例，可以查阅我的书《烟火里的财富：人人都能学会的管理会计思维》。

Course Description

Management Accounting is the main course for the accounting majors, and a compulsory course for management majors as well. For the spread of knowledge of management accounting, topics covered in this course focuses on the fundamentals of management accounting, including introduction to management accounting, management accounting profession, cost behavior analysis, cost-volume-profit analysis and variable costing. Therefore it can be used as a supplement for accounting majors in taking mandatory course of management accounting, or it can be used as the introductory course for non-accounting students. Students taking this course are supposed to have a good grasp of the fundamentals of accounting, have a basic understanding of financial accounting and the financial statements. Upon successful completion of this course, students can then proceed on to a broader learning, such as the management accounting tools for short or long term decision makings and other control method.

To satisfy the need of the students for a whole picture of management accounting, an audio course entitled ‘Financial mind that everybody should have’ is launched. Focusing on the daily scenario of the common life, the course , explains the application of various management accounting tools, in the form of audio and graphics. The course will help you to make wise decisions and strengthen you financial abilities.

培养学生掌握在实际场景中应用管理会计方法的技能，以期提高其发现问题，分析问题和解决问题的能力。通过学习，学生将能够了解什么是管理会计，了解管理会计的职业化现状，管理会计加工成本的不同方式，识别过于依赖财务会计对外报告进行内部决策可能存在的问题，以及学会利用本量利分析方法进行决策。

Course Goals

The course aims at developing students' skills to apply Management accounting tools in a real life scenario, which will help improve students’ ability to identify problem, analysis and solve problem independently. From the course, students will learn what managerial accounting is, current development of the Management accounting profession, and the different tools for costing. Besides, students are able to identify problems associated with relying too much on financial accounting information for internal decision making, and to make decision using cost-volume-profit analysis.

本课程的先修课程为会计学原理，修读学生应对财务会计的业务处理和会计报表内容有一些基本的了解。修读完本课程，则可以进一步去学习管理会计的长短期决策应用工具及控制方法的应用工具。

生活中的管理会计无处不在，精品轻量化音频课程《人人必备的财务思维课》，带你做明智的决策，梳理自己的财务分析能力。

将MOOC与音频课程配套,你将获得管理会计的完整知识,提高应用能力。

Prerequisite

Fundamental Financial Accounting is a prerequisite for this course.Students who choose this course need to have a basic understanding of financial accounting and financial statements. Upon successful completion of this course, students can then proceed on to a broader learning ,such as the management accounting tools for short or long term decision makings and other control method.

Management accounting is all present , the audio course entitled ‘Financial mind that everybody should have’ helps you to make wise decisions and strengthen you financial abilities.

With both courses, you will have a whole picture of management accounting and improve your application skills.

教材：

1 郭晓梅 管理会计（第5版）【M】.北京：中国人民大学出版社，2019年.

2 郭晓梅. 高级管理会计理论与实务（第3版）【M】. 大连：东北财经大学出版社，2020年.

参考资料：

郭晓梅《烟火里的财富》【M】. 北京：人民邮电出版社 中欧出版社集团 2024.6

 郭晓梅. 管理会计【M】.北京：高等教育出版社，2021年.（内含60个覆盖管理会计核心技术内容的微课）

 Colin Drury , Management and Cost Accounting, 8th ed 【M】.Cengage learning, UK, 2012

配套资源：

本课程资源包括基本资源和拓展资源。基本资源为在本课程平台上提供的与授课模块教学环节配套的课堂练习，模块测验和项目，交流平台，案例等。拓展资源则为课程教师另行开发的资源库，包括：在线实验作业系统（xmuma.accfun.com），线下课堂管理系统，仿真沙盘系统，音频专栏

Course Resources:

Course resources are separated into two parts, basic resources and supplemental resources. Basic resources are the on line materials inherent for the course, such as module test and homework, cases, discussions etcs. Supplemental resources are those specially developed for the course, such as accounting case lab( xmuma.accfun.com), audio,for accounting majors’ further study.

Q : 如何将管理会计应用于实际生活中？

A :  生活中的管理会计无处不在。

对前任念念不忘的人，通常是因为不会理财。时间+感情+物质=沉没成本

管理会计帮你及时止损，舍弃沉没成本，依据当下利益、未来收益做出最佳选择！

双十一网购，也许并不能让你省钱。时间+精力+物质=隐性成本

管理会计教你断舍离，重视隐性成本，从实际出发，找到最划算方案！

钱和家庭哪个重要，其实不难选择。选择目前方案所付出的代价=机会成本

管理会计带你明智决策，正视机会成本，金钱有价，亲情无价，最优决策不应只顾眼前！

管理会计=科学决策的工具。更多精彩内容详情精品轻量化音频课程《人人必备的财务思维课》，带你做明智的决策，梳理自己的财务分析能力。