UNA课程邀请函 | Cost for Management Decision Analysis
课程通知
日期：2023.07.01-02 & 07.09
上课时间：09:00--12:00
13:00--16:30
签到时间：08:45 开始
上课地点：苏州工业园区2.5产业园A1幢3号教室
日期：2023.07.08
上课时间：09:00--12:00
13:00--16:00
签到时间：08:45 开始
上课地点：苏州明远汽车零部件制造有限公司
（苏州市高新区金枫路355号）
2023
Summer Semester
Course Introduction
课程简介
AC 626
Cost for Management Decision Analysis
管理成本决策分析
管理成本决策分析课程主旨是探讨会计在管理功能上的应用，着重于会计信息于企业运作中计划与控制上使用的应用技术。本课程主要包括四部分，首先介绍成本会计的基本理论和基本方法，主要包括成本会计原理和产品成本计算的基本方法；其次介绍决策分析，主要包括成本性态分析和变动成本计算、本量利依存关系的分析、短期经营决策分析和长期投资决策分析；接着介绍预算与控制，主要包括全面预算、标准成本系统和责任会计；最后会介绍战略管理会计的基本理论。
The purpose of this course is to explore the application of accounting to the management function, with an emphasis on the application of accounting information to the planning and control of business operations. This course mainly consists of four parts. First, it introduces the basic theory and method of cost accounting, including the principle of cost accounting and the basic method of calculation of product cost (category costing method, job costing method and process costing method). Then it introduces decision analysis, including cost behavior analysis and variable costing, the analysis of cost-volume-profit, the analysis of short-term business decision and the analysis of long-term investment decision. And the next part introduced is budget and control, including comprehensive budget, standard costing system and responsibility accounting, and the last but not least, the basic theory of strategic management accounting will be introduced.
Profile of Professor
教授简介
Dr. Yan Liu
刘焱，会计学博士，上海大学悉尼工商学院财会系副教授，硕士生导师，英属哥伦比亚大学、悉尼科技大学、芬兰奥卢大学短期访问学者。学术方面，她是中国建设会计学会理事，全国百篇优秀案例评审专家，主持或参与国家级、省部级项目10余项、发表SSCI、CSSCI检索学术论文20余篇，参加中国注册会计师协会核心教师英国、新加坡等培训项目。她还是上市公司独立董事，她曾做过普华永道、毕马威、武汉十五冶集团、浪潮科技、上海市浦东区税务局、上海市崇明区税务局等企业和政府部门的财务相关培训。
主要擅长课程：企业会计准则类相关课程、财务分析类相关课程、非财类相关课程。
Dr. Yan Liu received her PhD in accounting. Now she is an associate professor and master supervisor of finance and accounting at SILC Business School of Shanghai University. She is a visiting scholar at the University of British Columbia, the University of Technology Sydney, and the University of Oulu. Academically, Dr. Liu is also a director of Construction Accounting Society of China, an evaluation expert of program of one hundred excellent cases in China. As an outstanding talent, she presides over or participates in more than 10 national, provincial and ministerial programs, and publishes more than 20 SSCI and CSSCI Retrievable academic papers. In addition, she participates in the core teacher training programs of the Chinese Institute of Certified Public Accountants in the UK and Singapore. In business, she is also the independent director of the listed company. In terms of training, Dr. Liu has done financial training for PWC, KPMG, Wuhan 15 Metallurgical Group, INSPUR Technology, Shanghai Pudong District Tax Bureau, Shanghai Chongming District Tax Bureau and other enterprises and government sectors.
Main teaching courses: Enterprise Accounting Standards related courses, Financial Analysis related courses, Finance related courses for non-financial specialist.
课后研学 · 苏州
苏州明远汽车零部件制造有限公司
苏州明远汽车零部件制造有限公司成立于2013年，是一家专业从事汽车主动安全控制系统以及汽车被动系统的研发设计和自动化制造的国家高新技术企业，获得了国家级专精特新小巨人、江苏省工业企业技术中心、江苏省高精度安全气囊零部件工程技术研究中心等荣誉称号。公司技术力量雄厚，公司研发团队共107人，并在汽车零部件制造领域拥有丰富的研发从业经验。公司还拥有江苏省汽车安全工程技术研究中心，和大众、通用、丰田汽车、现代起亚、戴姆勒汽车、奥迪等整车厂合作开发汽车安全部件。产品销往泰国、日本、印度、美国、墨西哥、法国、罗马尼亚、波兰、意大利等国家。苏州明远汽车零部件制造有限公司秉承着“不断革新，履行对客户的承诺，成为客户的伙伴，与客户共创美好未来”的愿景，努力为客户提供完美的产品和服务。
About Us
关于我们
北阿拉巴马大学(University of North Alabama)，简称UNA，创建于1830年, 是一所具有近两百年历史的州立大学，也是美国阿拉巴马州最古老的公立大学。UNA商学院是全球最高国际商管学院评鉴委员会AACSB会员，通过了AACSB的认证。AACSB是商学院的最高认证，全世界仅有不超过5%的商学院取得了这项精英认证。
University of North Alabama, or UNA for short, founded in 1830. It is a state university with a history of nearly 200 years, and it is the oldest public university in the state of Alabama, USA. The College of Business and Technology in UNA was certified through AACSB and it is a member of AACSB, which is the world's highest international business school evaluation committee. No more than 5 percent of the world's business schools have this elite accreditation.
UNA-EMBA课程设置充分考虑课程对中国市场的适应性、对全球市场发展的前瞻性、在专业领域的实用性和课程间的逻辑性，旨在造就既具有国际竞争力又深谙中国国情的青年精英、未来领袖。
The curriculum of UNA-EMBA is designed to be adaptable to the Chinese market and the foresight of global market development. Focusing on the practicability in the field of expertise and logic between courses, it aims to create young elite future leaders who are both internationally competitive and well versed in China's national conditions.
Previous Courses
往期课程
Previous Course | Organizational Behavior
Previous Course | Enterprise Systems Analysis and Design
Previous Course | International Business Dynamics
Previous Course | Human Captial Development
Previous Course | Cost for Management Decision Analysis
Previous Course | Marketing Strategy
Previous Course | Legal, Social, Ethical Environment of Global Business
