Management accounting 2400-M2FPRZ
The class schedule includes the following topics:
1) The basics of management accounting, the scope of management information,
2) Cost level analysis,
3) Costing, cost and performance systems,
4) Selected methods of cost management (benchmarking, outsourcing), product life cycle, Kaizen method,
5) Target Costing,
6) Activity Based Costing,
7) Price, sales and profitability analysis, break event point analysis, margin analysis, ROI, residual profit, EVA (Economic Value Added),
8) Control in management, organization architecture, centers of responsibility for revenues and costs,
9) Strategic Scorecard, implementation of integrated management systems, management decision support
Type of course
Learning outcomes
Knowledge:
• The student knows the basic concepts of management accounting, basic methods and tools used in management accounting, understands the scope and subject matter of management accounting, knowledge of cost accounting methods, knows how costs affect the efficiency of management of business units, understands the decision-making process based on adequate managerial information from the management accounting system. S2A_W06, S2A_W07, S2A_W08, S2A_W11
Skills:
• Student is able to build a management accounting system framework for a private or public institution, can choose the appropriate method of cost accounting, can take basic management decisions on the basis of cost accounting and profitability analysis, student can establish centers of responsibility for revenues and costs and apply appropriate financial measures, can apply a balanced scorecard. S2A_U01, S2A_U02, S2A_U03, S2A_U04, S2A_U06, S2A_U07, S2A_U08
Social competences - attitudes:
• Student is able to communicate the role of adequate financial information in the organization, is able to correctly communicate decision criteria depending on the adopted method of cost accounting, can create a financial information system in a private and public institution. S2A_K01, S2A_K02, S2A_K03, S2A_K04, S2A_K06, S2A_K07
Assessment criteria
The condition for passing the subject is passing the final test, as well as presenting the final project and performing tasks within the framework of teamwork during the class (for example, solving case studies)
Bibliography
• I. Sobańska, Rachunkowość zarządcza. Podejście operacyjne i strategiczne, Wyd. Beck, Warszawa 2010
• A. Piosik, Zasady rachunkowości zarządczej, Wyd. Naukowe PWN, Warszawa 2006
• M. Dobija, Rachunkowość zarządcza i controlling, Wyd. Naukowe PWN, Warszawa 2002
Additional information
Information on level of this course, year of study and semester when the course unit is delivered, types and amount of class hours - can be found in course structure diagrams of apropriate study programmes. This course is related to the following study programmes:
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: