管理会计是将现代化管理与会计融为一体，为企业管理者提供决策、控制及战略规划所需要的管理信息的会计。本课程要求学生具备一定的管理会计基础知识，通过本课程的学习，能够达到以下几个目标：1.掌握管理会计的一般理论和方法，了解管理会计信息的作用及在动态经营环境下的发展，了解不同生产环境下的成本系统及其设计，掌握短期经营决策和长期经营决策相关的概念方法，了解计划与控制会计信息系统，把握企业战略规划、业绩评价和激励报酬的一般理论和方法。2.提高学生理论联系实际的能力，突出案例教学，使得学生能否掌握将管理会计一般原理运用于实践的基本方法。3.了解管理会计理论和实务发展的前沿领域，把握管理会计的未来发展趋势，进一步提升学生管理会计的理论水平和实务能力。

Management Accounting is a course which combines modern management and accounting skills.It provides management information of decision\control and strategy plan to enterprise managers. Management Accounting is also a sub-system of enterprise management information system ,which is an essential part of decision support system. The course is an option, for the managers who want to emphasise on management accounting and act as financial managers or get an advanced knowledge in this field.The contents of this course are appropriate for all executive functions (such as management, marketing, finance), since it deals with factors influencing company's performance.