This course focuses on decision making and introduces a new five-step decision-making framework that is featured in many chapters. It introduces ideas of pre-decision information (for planning decisions) and post-decision information (for performance evaluation, control and learning).  The managerial decisions are emphasized for students to follow the concepts, steps, and numbers of the contents. The examples are used to explain assumptions and terminology. The sections on alternative fixed cost/variable cost structures, multiple product analysis, and contribution margin versus gross margin have been strengthened. The concepts are introduced within the context of the five-step decision-making process.  The richer managerial discussion of strategy, risk, and uncertainty are provided. The concepts of activity-based costing and activity-based management are also discussed within a decision-making framework. Students are expected to understand the basic principles of cost management in manufacture stage. 

通过本课程的学习，使学生了解决策系统的概念和五步决策过程，理解生产前决策和生产后决策相关信息概念。学生能够在管理决策的概念、步骤和组成的基础上，理解和掌握生产成本的构成，对固定成本、变动成本的组成内容有全面的了解，能够针对不同产品的分析，在五步决策的框架内强化边际成本的概念。课程通过丰富的管理案例介绍策略、风险和不确定性，以作业为对象的成本核算和管理概念的介绍，理论联系实践，根据所学理论，结合具体案例对生产成本进行核算并加以控制，有利于学生掌握生产环节成本管理的基本原理和方法。