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摘要：《管理会计》课程采取双语教学方法可以培养学生用国际思维逻辑解决问题的能力。但目前在该课程的双语教学中存在诸多问题，本文拟通过成本性态分析和应用的案例教学进行实例分析，希望提供给大家一些可借鉴的教学方法和模式。
关键词：管理会计；双语教学；案例教学；成本性态
中图分类号：G642.0 文献标志码：A 文章编号：1674-9324（2013）24-0050-03
案例教学法是一种启发学生研究实际问题，注重学生智力开发及能力培养的现代教学方法，它有着传统教学方法所不具备的特殊功能。《管理会计》课程实践性强，采用案例教学模式，给予学生积极思考、用英语踊跃发言的自我表现机会，加深学生对学科基础知识在实践中运用的理解，通过用英语讨论，使得学生专业知识和英语语言均得到提高，同时使学生对实际工作中出现的问题获得较正确和透彻的理解。本文拟以《管理会计》中成本性态的知识介绍案例教学方法如何在双语教学中组织和开展的。
一、成本性态概述
成本性态（cost behavior）是指在业务量发生变化时成本将如何反应或变化。
1.成本性态分析的成本分类。按照成本性态，通常可以把成本区分为固定成本、变动成本和混合成本。①固定成本。固定成本是指其总额在一定时期及一定产量范围内，不直接受业务量变动的影响而保持固定不变的成本。固定成本总额不因业务量的变动而变动，但单位固定成本(单位业务量负担的固定成本)会与业务量的增减呈反向变动。②变动成本。变动成本是指在特定的业务量范围内，其总额会随业务量的变动而成正比例变动的成本。变动成本总额因业务量的变动而成正比例变动，但单位变动成本(单位业务量负担的变动成本)不变。③混合成本。混合成本就是“混合”了固定成本和变动成本两种不同性质的成本。一方面，它们要随业务量的变化而变化；另一方面，它们的变化又不能与业务量的变化保持着纯粹的正比例关系。混合成本兼有固定与变动两种性质。成本性态分析是指在成本性态分类的基础上，按一定的程序和方法，将全部成本最终区分为固定成本（Fixed Cost）和变动成本（Variable Cost）两大类，并建立相应的成本函数模型。
2.成本性态在生产成本管理的作用。对于懂得成本性态的管理者来说，能预测出在各种情况下成本将如何变化。相反，对成本性态不完全理解而试图决策的管理者而言，可能会产生沉痛的结果。对于成本的预测、决策和分析，特别是对于控制成本和寻求降低成本的途径具有重要作用。也正因为如此，成本性态分析在企业生产成本管理中得到极大地应用。成本性态分析的作用：有利于控制成本，加强企业成本管理，节约资金，提高盈利。在传统的双语教学方法中会逐一介绍成本性态的分类，提出成本性态的重要作用，但这样教学对于一直在大学学习，没有管理经验的学生而言，全英文的教材，很难透彻理解该内容。若将实际中的具有运用加以剖析，则会提高学生的学习兴趣，起到事半功倍的效果。
二、案例教学实例分析
案例：Jasmine Lee owns a catering company that serves food and beverages at parties and business functions.Lee’s business is seasonal，with a heavy schedule during the summer months and holidays and a lighter schedule at other times.One of the major events requested by Lee’s customers is a cocktail party.She offers a standard cocktail party and has estimated the total cost per guest as follows：
Food and beverages $17.00
Labor(0.5 hours@$10.00 per hour) 5.00
Overhead(0.5 hours@$18.63 per hour) 9.32
Total cost per guest $31.32
The standard cocktail party lasts three hours and Lee hires one worker for every six guests，which works out to one-half hour of direct per guest. These workers are hired only as needed and paid only for the hours they actually work.
Lee ordinarily charges $45 per guest. She is confident about her estimates of the costs of foods and beverages and labor，but is not as comfortable with the estimate of overhead cost.The $18.63 overhead cost per labor-hour was determined by dividing the total overhead expense for the last 12 months by the total labor-hour for the same period.Her overhead includes cost such as the annual rent for office space，administrative salaries，the costs of hiring and writing paychecks for temporary workers，and so on Lee has received a request to bid on a large fund-raising cocktail party to be given next month by an important local charity. (The party would last the usual three hours.) She would like to win this contract because the guest list for this charity event includes many prominent individuals that she would like to land as future clients.Other caterers have also been invited to bid on the event，and she believes that one，if not more，of those companies will bid less than $45 per guest. She is not willing to lose money on the event and needs your input before making any decisions.
Required：Assume that Ms. Lee will not incur any additional fixed costs if she wins the bid on the cocktail part. Do you think whether or not she should base cost her bid on the estimated cost of $31.32 per guest？
本案例涉及利用成本性态的关系合理为企业定价，从而实现企业价值的最大化。但对于类似这样的问题，学生没有实际的经验，很难给出准确的答案。因此在双语案例教学过程中，我们可以通过对该案例的逐步讨论，引导学生对成本性态的运用加深理解。
步骤1：在弄懂题目的要求后，首先给学生提出问题：从案例中我们可以看出，酒会招待一位顾客总成本是$31.32，通常情况下酒会对每位顾客的定价是$45，但目前竞争对手出价已经低于$45。若想取得此业务，该公司价格就应该还要更低。但低到多少是企业可以接受的呢？
步骤2：问题提出后，让学生组成学习小组，进行合作式学习，用英文共同讨论，重点启发学生换位思考，理解企业定价的原则。
步骤3：经过上一阶段的讨论，学生基本对以一位顾客总成本是$31.32来定价，有了质疑。接着再进一步引导学生进入下一步讨论，即总成本是$31.32是如何构成的，其成本性态如何（在此授课老师对成本性态概念和分类进行介绍）。
步骤4：经过讨论，请部分同学发言，根据发言情况，逐步引导出如下思路。
She must consider cost behavior when estimating future costs，such as the cost of catering a cocktail party.A variable cost is a cost whose total dollar amount varies in direct proportion to changes in the activity level (in your case，the number of guests). A fixed cost is a cost whose total dollar amount remains constant within a relevant range of activity.A mixed cost is one that contains both variable and fixed cost elements.
Food and beverage and labor are examples of variable costs. These costs increase in total as the number of guests increases. On the other hand，overhead cost is an example of a mixed cost. It has both variable and fixed cost elements. The costs of hiring and writing paychecks for temporary workers is an example of a variable cost，while the annual office rent and administrative salaries are examples of fixed costs.
Before she make a decision about what to bid on this event，she should remove the amount of fixed overhead from our total estimated cost per guest to arrive at your total estimated variable cost per guest.To do this，she need to break her overhead cost down into its variable and fixed components. There are a variety of methods that you can use to break down this mixed cost. 步骤5：经过上述逐步的讨论和引导，结合前面对成本性态知识的基本了解，学生最终不难得出结论。
Therefore，Ms.Lee noted that she is not willing to lose money on the fund-raising cocktail party.Because this cocktail party will not require her to incur any additional fixed expenses，her bid just needs to cover her variable costs in order for the party to be profitable. As such，any bid amount that exceeds her total variable cost per guest will generate a profit. This will be less than the $31.32 total cost since that amount includes fixed costs.
三、结论
其他内容也可以采取类似方法进行教学，在通过几个学期不同学生《管理会计》（双语）的教学实践中，笔者注意到很多理论性很强的内容，通过一些实际工作中的案例进行学习，学生很容易接受。在案例讨论的过程中也在不断锻炼学生运用英语表达思维的能力，学生基本上能够运用这些理论解决实际问题。但需要强调的是，在案例教学中，案例的合理性和难易程度，讨论进程的掌控，都是授课教师需要重点注意的。
参考文献：
[1]戚艳霞，王鑫.我国管理会计双语教学的现状和改进[J].会计之友，2008，（6）：76-77.
[2]蒋轶.《管理会计》双语教学方法初探[J].浙江树人大学学报，2006，（3）：60-61.
[3]臧卫国.管理会计案例教学的探索与思考[J].湖南科技学院学报，2011，（6）：103-104.
[4]朱靖.本科管理会计案例教学之我见[J].财会月刊，2010，（4）： 100-101.
基金项目：基于案例分析的《管理会计》双语教学模式研究作者简介：王晓秋（1975-），女，河北人，任教于四川师范大学文理学院会计学院，副教授，澳大利亚MONASH大学硕士，主要从事税法和纳税策划教学和研究工作。
关键词：管理会计；双语教学；案例教学；成本性态
中图分类号：G642.0 文献标志码：A 文章编号：1674-9324（2013）24-0050-03
案例教学法是一种启发学生研究实际问题，注重学生智力开发及能力培养的现代教学方法，它有着传统教学方法所不具备的特殊功能。《管理会计》课程实践性强，采用案例教学模式，给予学生积极思考、用英语踊跃发言的自我表现机会，加深学生对学科基础知识在实践中运用的理解，通过用英语讨论，使得学生专业知识和英语语言均得到提高，同时使学生对实际工作中出现的问题获得较正确和透彻的理解。本文拟以《管理会计》中成本性态的知识介绍案例教学方法如何在双语教学中组织和开展的。
一、成本性态概述
成本性态（cost behavior）是指在业务量发生变化时成本将如何反应或变化。
1.成本性态分析的成本分类。按照成本性态，通常可以把成本区分为固定成本、变动成本和混合成本。①固定成本。固定成本是指其总额在一定时期及一定产量范围内，不直接受业务量变动的影响而保持固定不变的成本。固定成本总额不因业务量的变动而变动，但单位固定成本(单位业务量负担的固定成本)会与业务量的增减呈反向变动。②变动成本。变动成本是指在特定的业务量范围内，其总额会随业务量的变动而成正比例变动的成本。变动成本总额因业务量的变动而成正比例变动，但单位变动成本(单位业务量负担的变动成本)不变。③混合成本。混合成本就是“混合”了固定成本和变动成本两种不同性质的成本。一方面，它们要随业务量的变化而变化；另一方面，它们的变化又不能与业务量的变化保持着纯粹的正比例关系。混合成本兼有固定与变动两种性质。成本性态分析是指在成本性态分类的基础上，按一定的程序和方法，将全部成本最终区分为固定成本（Fixed Cost）和变动成本（Variable Cost）两大类，并建立相应的成本函数模型。
2.成本性态在生产成本管理的作用。对于懂得成本性态的管理者来说，能预测出在各种情况下成本将如何变化。相反，对成本性态不完全理解而试图决策的管理者而言，可能会产生沉痛的结果。对于成本的预测、决策和分析，特别是对于控制成本和寻求降低成本的途径具有重要作用。也正因为如此，成本性态分析在企业生产成本管理中得到极大地应用。成本性态分析的作用：有利于控制成本，加强企业成本管理，节约资金，提高盈利。在传统的双语教学方法中会逐一介绍成本性态的分类，提出成本性态的重要作用，但这样教学对于一直在大学学习，没有管理经验的学生而言，全英文的教材，很难透彻理解该内容。若将实际中的具有运用加以剖析，则会提高学生的学习兴趣，起到事半功倍的效果。
二、案例教学实例分析
案例：Jasmine Lee owns a catering company that serves food and beverages at parties and business functions.Lee’s business is seasonal，with a heavy schedule during the summer months and holidays and a lighter schedule at other times.One of the major events requested by Lee’s customers is a cocktail party.She offers a standard cocktail party and has estimated the total cost per guest as follows：
Food and beverages $17.00
Labor(0.5 hours@$10.00 per hour) 5.00
Overhead(0.5 hours@$18.63 per hour) 9.32
Total cost per guest $31.32
The standard cocktail party lasts three hours and Lee hires one worker for every six guests，which works out to one-half hour of direct per guest. These workers are hired only as needed and paid only for the hours they actually work.
Lee ordinarily charges $45 per guest. She is confident about her estimates of the costs of foods and beverages and labor，but is not as comfortable with the estimate of overhead cost.The $18.63 overhead cost per labor-hour was determined by dividing the total overhead expense for the last 12 months by the total labor-hour for the same period.Her overhead includes cost such as the annual rent for office space，administrative salaries，the costs of hiring and writing paychecks for temporary workers，and so on Lee has received a request to bid on a large fund-raising cocktail party to be given next month by an important local charity. (The party would last the usual three hours.) She would like to win this contract because the guest list for this charity event includes many prominent individuals that she would like to land as future clients.Other caterers have also been invited to bid on the event，and she believes that one，if not more，of those companies will bid less than $45 per guest. She is not willing to lose money on the event and needs your input before making any decisions.
Required：Assume that Ms. Lee will not incur any additional fixed costs if she wins the bid on the cocktail part. Do you think whether or not she should base cost her bid on the estimated cost of $31.32 per guest？
本案例涉及利用成本性态的关系合理为企业定价，从而实现企业价值的最大化。但对于类似这样的问题，学生没有实际的经验，很难给出准确的答案。因此在双语案例教学过程中，我们可以通过对该案例的逐步讨论，引导学生对成本性态的运用加深理解。
步骤1：在弄懂题目的要求后，首先给学生提出问题：从案例中我们可以看出，酒会招待一位顾客总成本是$31.32，通常情况下酒会对每位顾客的定价是$45，但目前竞争对手出价已经低于$45。若想取得此业务，该公司价格就应该还要更低。但低到多少是企业可以接受的呢？
步骤2：问题提出后，让学生组成学习小组，进行合作式学习，用英文共同讨论，重点启发学生换位思考，理解企业定价的原则。
步骤3：经过上一阶段的讨论，学生基本对以一位顾客总成本是$31.32来定价，有了质疑。接着再进一步引导学生进入下一步讨论，即总成本是$31.32是如何构成的，其成本性态如何（在此授课老师对成本性态概念和分类进行介绍）。
步骤4：经过讨论，请部分同学发言，根据发言情况，逐步引导出如下思路。
She must consider cost behavior when estimating future costs，such as the cost of catering a cocktail party.A variable cost is a cost whose total dollar amount varies in direct proportion to changes in the activity level (in your case，the number of guests). A fixed cost is a cost whose total dollar amount remains constant within a relevant range of activity.A mixed cost is one that contains both variable and fixed cost elements.
Food and beverage and labor are examples of variable costs. These costs increase in total as the number of guests increases. On the other hand，overhead cost is an example of a mixed cost. It has both variable and fixed cost elements. The costs of hiring and writing paychecks for temporary workers is an example of a variable cost，while the annual office rent and administrative salaries are examples of fixed costs.
Before she make a decision about what to bid on this event，she should remove the amount of fixed overhead from our total estimated cost per guest to arrive at your total estimated variable cost per guest.To do this，she need to break her overhead cost down into its variable and fixed components. There are a variety of methods that you can use to break down this mixed cost. 步骤5：经过上述逐步的讨论和引导，结合前面对成本性态知识的基本了解，学生最终不难得出结论。
Therefore，Ms.Lee noted that she is not willing to lose money on the fund-raising cocktail party.Because this cocktail party will not require her to incur any additional fixed expenses，her bid just needs to cover her variable costs in order for the party to be profitable. As such，any bid amount that exceeds her total variable cost per guest will generate a profit. This will be less than the $31.32 total cost since that amount includes fixed costs.
三、结论
其他内容也可以采取类似方法进行教学，在通过几个学期不同学生《管理会计》（双语）的教学实践中，笔者注意到很多理论性很强的内容，通过一些实际工作中的案例进行学习，学生很容易接受。在案例讨论的过程中也在不断锻炼学生运用英语表达思维的能力，学生基本上能够运用这些理论解决实际问题。但需要强调的是，在案例教学中，案例的合理性和难易程度，讨论进程的掌控，都是授课教师需要重点注意的。
参考文献：
[1]戚艳霞，王鑫.我国管理会计双语教学的现状和改进[J].会计之友，2008，（6）：76-77.
[2]蒋轶.《管理会计》双语教学方法初探[J].浙江树人大学学报，2006，（3）：60-61.
[3]臧卫国.管理会计案例教学的探索与思考[J].湖南科技学院学报，2011，（6）：103-104.
[4]朱靖.本科管理会计案例教学之我见[J].财会月刊，2010，（4）： 100-101.
基金项目：基于案例分析的《管理会计》双语教学模式研究作者简介：王晓秋（1975-），女，河北人，任教于四川师范大学文理学院会计学院，副教授，澳大利亚MONASH大学硕士，主要从事税法和纳税策划教学和研究工作。