《管理会计》是为经济类和管理类专业的学生所开设的一门会计专业核心课程。。通过本课程的学习，要求学生在掌握管理会计基本理论、基本方法、基本技能的基础上，能根据企业的特点，正确处理企业内部管理问题。

《管理会计》课程内容主要分为两个部分：第一部分是决策型管理会计，该部分围绕事前管理理论和基本方法来展开，具体包括成本特性、本量利分析、短期经营决策分析、长期投资决策分析、全面预算等；第二部分是执行型管理会计

，该部分围绕事中和事后管理理论和基本方法来展开，具体包括变动成本法、标准成本系统、存货控制、责任会计等。

“ Management accounting” is one of the core curriculums especially offered to the students whose major is in accounting. Through the study of this course, the students are required to master management accounting in the fields of fundamental principles, basic methods and essential skills. After completing this course, the students can properly solve the problems of internal management emerging in the enterprises according to various characteristics of them.

“Management Accounting” is divided into two parts. The first part is the decision-making type of management accounting, which is elucidated based on the fundamental theory and methods of management in advance, including cost characteristics, Cost-Volume-Profit (CVP) analysis, short-term operational decision analysis, long-term investment decision analysis and overall budget management. The second part is the execution type of management accounting, which is illustrated based on the fundamental theories & methods of during and after the management, including variable cost method, the standard cost system, inventory control, accounting and responsibility accounting.