Advanced management accounting 2600-MSFRdz1rrfZRZ
The aim of the classes is to present selected, advanced elements of management accounting and controlling. Primarily, issues related to costs are presented: their calculation, interpretation and analysis for making management decisions, both short-term and strategic.
1. Management accounting – goals, features, tasks
2. Costs in management decisions - significant costs, sunk costs, lost benefits
3. Pricing decisions – internal and external prices
4. Variable cost accounting
5. Breakeven point - single-assortment analysis, multi-assortment analysis
6. Activity Based Costing
7. Activity Based Management
8. Continuous improvement process (kaizen costing)
9. Target costing system
10. Costs over the product life cycle
11. Balanced Scorecard
12. Budgeting - principles of creating partial budgets and financial budgets
13. Analysis of budget deviations
Type of course
Mode
Learning outcomes
Student after completing the course:
In terms of knowledge:
• Knows and understands in-depth research methodology and terminology in the field of management accounting (K_W01)
• Knows and understands in-depth the principles, procedures and practices relating to management accounting. (K_W02).
• Knows and understands in-depth theories and models operating in management accounting (K_W03).
• Knows and understands complex technological, social, political, legal, economic and ecological processes and phenomena and their impact on financial decisions in organizations (K_W05)
In terms of skills:
• Is able to use the theory of management accounting to recognize, diagnose and solve problems related to financial decisions in the organization, using the appropriate selection of sources and adapting existing or developing new methods. (K¬_U01)
• Is able to correctly interpret complex technological, social, political, legal, economic and ecological processes and phenomena and their impact on financial decisions in organizations, using the appropriate selection of sources. (K_U02)
• Is able to independently and collectively prepare analyses, diagnoses and reports on complex and unusual problems related to management accounting and present them communicatively, using IT and communication tools (K_U03)
• Is able to use specialized terminology in the field of management accounting (K U04)
• Is able to plan, organize and manage team work (K_U05)
• Has the ability to self-educate and improve acquired qualifications (K_U06)
In terms of attitudes:
• Is ready to assess and critically approach situations and phenomena related to management accounting (K_K01)
• Is ready to comply with ethical standards (K_K03)
Assessment criteria
Learning outcomes will be verified on an ongoing basis through tasks performed by participants during exercises and finally during the exam
The subject ends with a written assessment (theory + tasks).
Bibliography
red. G. Świderska, Controlling kosztów i rachunkowość zarządcza, Difin, Warszawa 2017.
G. Lew, E. Maruszewska, P. Szczypa, Rachunkowość zarządcza od teorii do praktyki, CeDeWu, 2023
A. A. Jaruga, A. Szychta, P. Kabalski, Rachunkowość zarządcza, Wolters Kluwer, 2010.
C. Drury, Rachunek kosztów, Wydawnictwo Naukowe PWN, W-wa 1998.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: