Management Accounting 2600-MSEM3RZ
During the lectures are presented costs and their different classifications. Students learn also account methods for financial and managerial purpose and instruments supporting decision making.
In the class students learn how to calculate and analyze costs, manage them, prepare reports and use information for short term and strategic decisions.
Type of course
Prerequisites (description)
Learning outcomes
After finishing course student can:
- classify costs
- calculate cost of product
- calculate profits in company
- analyze costs for managerial purpose
- decide on the base of information about costs
- calculate break-even point, margin of safety
- examine and evaluate cost accounting system used in company
- prepare the budget and analyze differences
Assessment criteria
Final written test.
50% of points - satisfactory
60% of points - satisfactory +
75% of points - good
85 % of points - good +
95% of points - very good
Bibliography
- Maciejowska D., Koszty i ich rachunek, Wydawnictwa Naukowe WZ UW, Warszawa 2009.
- red. G. Świderska, Rachunkowość zarządcza i rachunek kosztów, Difin, W-wa 2002.
- J. Turyna, B. Pułaska-Turyna, Rachunek kosztów i wyników. Wybrane problemy podejmowania decyzji zarządczych, wydanie II, SKwP, Finans - Servis Warszawa 1996.
- A. Jaruga, W. A. Nowak, A. Szychta, Rachunkowość zarządcza, SWSPiZ, Łódź 2001.
- pr. zbiorowa pod red. K. Sawickiego, Rachunkowość zarządcza, FRRwP, Warszawa 1996.
- W. Gabrusewicz, A. Kamela-Sowińska, H. Poetschke, Rachunkowość zarządcza, PWE, Warszawa 1998.