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。

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.