《管理会计基础（双语CIMA)》是皇家特许公认会计师（CIMA）能力框架的基础级的一门专业课，为后续CIMA运营级、管理级及战略级的学习打下基础。本课程系统介绍管理会计的基本理论和基本方法，通过教学使学生明确管理会计与财务会计的联系与区别，熟练运用管理会计的常用分析方法、成本核算方法以及成本差异分析方法等，进行生产成本核算、预测和控制等，为进一步学习后学相关课程打好基础。
本课程期末采用笔试闭卷的考核方式，期末卷面成绩占综合成绩60%，平时成绩（作业、考勤、期中考试、课内实训等）占综合成绩的40%。
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Chapter 1 The context of management accounting
1. The definition of management accounting
1.1 Global management accounting principles
2. Management information
2.1 Data and information
2.2 Characteristics of good information
2.3 Levels of decision making
2.4 Information for different level of decision making
3. Management accounting
3.1 Purposes of management accounting
3.2 Management accounting compared to financial accounting
4. The management accountant
4.1 Changing role
4.2 Position of finance
Chapter 2 Cost identification and classification
1. What is cost?
1.1 why we need to understand costs
1.2 cost terms
2. Classification of costs
2.1 Classify cost by element
2.2 Classifying cost according to their nature
2.3 Classifying cost according to their function
2.4 The total cost of a cost object
3. Cost behaviour
3.1 Fixed cost
3.2 Variable cost
3.3 Semi-variable cost
4. Relevant cost
4.1 Relevant costs
4.2 Opportunity costs
4.3 Non-relevant costs
Chapter 3 Analysing and predicting costs
1. Identifying cost behaviour
2. High-low method
2.1 Using the high-low method
2.2 Equation of a straight line
3. Scatter graph method
3.1 Drawing a scatter graph
3.2 Using a scatter graph
4. Regression analysis
4.1 Regression calculations
4.2 Using regression analysis
5. Correlation
5.1 Types of correlation
5.2 Correlation coefficient
5.3 Coefficient of determination
6. Predicting costs
6.1 Predicting future costs
6.2 Problems with using historical data to predict future costs
Chapter 4 Overhead analysis
1. What are overheads?
1.1 Types of overhead
1.2 Production overhead
1.3 Absorption costing
2. Allocation and apportionment
2.1 Allocation
2.2 Apportionment
2.3 Reapportionment
3. Absorption
3.1 Overhead absorption
3.2 Overhead absorption rate
3.3 Applying the overhead absorption rate
4. Reciprocal servicing
4.1 Repeated distribution method
4.2 Equation method
5. Over and under absorption
5.1 Predetermined overhead absorption rates
5.2 Under or over absorption
Chapter 5 Marginal and absorption costing
1. The treatment of fixed production costs
2. Marginal costing
2.1 Contribution
2.2 Marginal costing profit statement
3. Absorption costing
3.1 Absorption costing profit statement
4. Comparing marginal and absorption costing profits
4.1 Comparing absorption and marginal costing
4.2 Changes on inventory levels
4.3 Treatment of fixed overheads
4.4 Reconciling marginal and absorption costing profits
5. Pricing decisions
5.1 Profit make-up on costs
5.2 Profit margin on sales
5.3 Price to achieve a specific return on investment
Chapter 6 Budgeting
1. The purposes of budgeting
1.1 The purposes of budgeting
1.2 What is a budget?
1.3 The budget period
1.4 Level of budgeting
2. The budgetary process
2.1 The budget committee
2.2 The budget manual
3. Budget preparation
3.1 Principle budget factor
3.2 Functional budgets and the master budget
3.3 Budget preparation
4. Cash budget
4.1 Definition
4.2 Cash positions
4.3 Preparing a cash budget
5. Approaches to budgeting
5.1 Rolling budgets
5.2 Periodic budgets
5.3 Incremental budgeting
5.4 Zero-based budgeting
5.5 Participative budgeting
5.6 Imposed budgeting
6. Budgetary control
6.1 Variances
6.2 Budget centres
6.3 Fixed and flexible budgets
6.4 Reconciling actual contribution and budgeted contribution
Chapter 7 Standard costing and variance analysis
1. Standard costing
1.1 What is standard costing?
1.2 Standard cost card
1.3 Types of standard
1.4 Standard costing in the modern business environment
2. Variances
2.1 Variance example
2.2 Material variances
2.3 Labour variances
2.4 Variable overhead variances
2.5 Sales variances
3. Analysing variances
3.1 Reconciling actual contribution with budgeted contribution
3.2 Interpreting variances
3.3 The inter-relationships between variances
Chapter 8 Performance measurement
1. The purpose of performance measurement
1.1 What is performance measurement?
1.2 Impact of performance measurement on behaviour
1.3 Responsibility accounting
2. Financial performance measures
2.1 Gross revenue
2.2 Contribution
2.3 Gross margin and gross margin%
2.4 Operating margin and operating margin%
2.5 Return on capital employed
2.6 Suitability of performance measures
2.7 Problems with financial measures
3. Non-financial performance measures
3.1 Example of non-financial measures
3.2 Features of non-financial measures
4. The balanced scorecard
4.1 Definition
4.2 The model
5. Performance measures in service industries
5.1 Features of service industries
5.2 Suitable cost units
Chapter 9 Preparing accounts and reports for management
1. Costing systems
1.1 Information provided by costing systems
1.2 Job costing
1.3 Batch costing
2. Preparing reports for a range of organisations
2.1 The usefulness of reports
2.2 Controllability
2.3 Reports in a manufacturing organisation
2.4 Reports in a service organisation
2.5 Reports in a non-for-profit organisation
2.6 The 3Es
1．Fundamentals of management accounting. Kaplan Publishing UK,2019.
2. 张红云、韩卫华. 管理会计（双语教材）. 成都：西南财经大学出版社, 2017.