1. SylabUZ
2. Wydział Ekonomii i Zarządzania
3. semestr zimowy 2023/2024
4. Zarządzanie - drugiego stopnia z tyt. magistra
5. Management accounting

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Management accounting - opis przedmiotu

Cel przedmiotu

To acquaint students with the methods and tools of management accounting. Indication of the possibility of acquiring and using information from the accounting system in the enterprise management process.

Wymagania wstępne

Zapisz zmiany

Basic knowledge of financial accounting, economic analysis, foundations of corporate finance. The ability to understand, analyze and interpret various economic and financial phenomena.

Zakres tematyczny

Lecture: Management accounting, its essence and role in enterprise management. Costs - concept, classification, records. Cost accounting models. Full cost account and variable cost account. Standard cost accounting. Activity cost accounting. Cost calculation - concept, object, subject, calculation methods. Break-even analysis (single-assortment analysis and multi-assortment analysis). Budget management method. Price decisions.

Exercises: Decision calculus and reporting account. Methods of extracting fixed and variable costs. Full cost account and variable cost account. Cost calculation methods. Profitability threshold analysis. Budget management method. Price decisions.

Metody kształcenia

The following teaching methods will be used during the lecture: conventional lecture, problem lecture, discussion. The following teaching methods will be used during the exercises: classic problem method, panel and multiple discussion, case method, situational method.

Efekty uczenia się i metody weryfikacji osiągania efektów uczenia się

Opis efektu	Symbole efektów	Metody weryfikacji	Forma zajęć

Warunki zaliczenia

Conditions of ranking for exercises: a positive mark in the test (min. 50%) Conditions of ranking for lectures: a positive mark in the writing exam (min. 50%) 

Literatura podstawowa

1.   Brewer Peter C., Garrison Ray H., Noreen Eric W., Introduction to managerial accounting, 9. Edition, NY: McGraw-Hill Education, New York 2021.

2.   Charles T. Horngren, Gray L. Sundem, and William O. Stratton, Introduction to Management Accounting, 14th edition, Prentice-Pearson Education, Delhi, 2008.

3.   Khan, M.Y., and P.K. Jain, Management Accounting, 6 edition, Tata McGraw-Hill, New Delhi, 2009.

Literatura uzupełniająca

1.   Richard M. Lynch and Robert W. Williams, Accounting and Management: Planning and Control, 3rd edition Tata McGraw-Hill, New Delhi, 2005.

2.   Anthony, Robert N., David f. Hawkins, and Kenneth A. Merchant, Accounting: Text and Cases, 13th edition, Tata McGraw-Hill, New Delhi, 2010.

3.   CIMA Subject P1: mangement accounting : study text. Wokingham, Berkshire : Kaplan Publishing. 2019.

4.   CIMA Subject P2 : advanced management accounting : study text. Wokingham, Berkshire : Kaplan Publishing. 2019.

Uwagi

Zmodyfikowane przez dr hab. inż. Joanna Zarębska, prof. UZ (ostatnia modyfikacja: 27-05-2023 20:08)