(in Polish) Rachunkowość zarządcza (ACCA) 2400-ZEWW888-OG

1. The definition and role of management accounting. Tasks and responsibilities of management accounting specialists. Class organization.
2. The nature of costs, cost information in decision-making processes, problems connected with cost measurement and benefits of management accounting.
3.,4. Costing systems: job order costing and process costing systems, the use of cost information in management decisions.
5. Activity based costing in resource effectiveness management. Comparative analysis of additional calculation and ABC and its influence on the decisions of managers.
6. New products and technology cost management, target costing and kaizen costing.
7. Cost-production scale-profit analysis, the use of variable cost accounting in making short-term decisions.
8. Management control, organization structure, contract building problems with various company agents, responsibility accounting, cost, income and profitability centres.
9. Aims and the structure of measurement system and activity effectiveness assessment, managers performance: accounting income, ROI, residual income, EVA.
10. Balanced scorecard. The introduction of integrated performance measurement systems. Managerial decisions support.

Type of course

general courses

Course coordinators

Renata Gabryelczyk

Learning outcomes

Knowledge
A student’s knowledge includes: issues belonging to the realm of managerial accounting; the knowledge of tasks, duties and responsibility scopes confronting managerial accounting experts; understanding issues relating to the models of cost accounting applicable to the taking of managerial decisions; the comprehension of how costs affect the efficiency of business unit management; the appreciation of decision-making process and a variety of its implications for managerial accounting.

Skills
The skills to be acquired by a student embrace the following abilities: classifying costs; making an unassisted choice of the proper method of calculation; justifying the choice of the method and performing a cost accounting in accordance with the method; conducting a company performance analysis based on cost calculation accounts as well as taking elementary managerial decisions motivated by the relevant calculation results; performing specific case study analyses involving cost classification; identifying problems and coming up with solutions; calculating the key performance indicators by responsibility centres and explaining the limits to their use ; supplying a draft balanced scorecard.

Social competences
Social competences to be arrived at by a student include the abilities to: cooperate and work in a group while performing case study analyses; adequately determine the priorities involved in case study pursuit; extend and refine the previously acquired knowledge and skills.
KW01, KW02, KW03, KW04, KU01, KU02, KU03, KU04, KU05, KU06, KU07, KK01, KK02, KK03

Assessment criteria

A credit for the class will be received on the basis of big (50%) and small tests (20%), presentations (20%) and initiative on the part of students (10%).

Bibliography

Required readings:
Świderska G. (Ed.). Rachunkowość zarządcza i rachunek kosztów. Volume 1 and 2. Difin. Warszawa. 2003
Case studies:
Sony Corporation: The Walkman Line, HBC 9 – 195 – 076
Owens&Minor, Inc. HBC 9 -100-055
Prestige Telephone Company, HBC 9 – 197-097
Daniel Dobbins Distillery, Inc., HBC 9 -189-065
Vyaderm Pharmaceuticals, HBC 9 -101 - 019
Verizon Communications, Inc.: Implementing a Human Resources Balance Scorecard, HBC 9 -101 -102
Citibank: Performance Evaluation, HBC 9 – 198 – 048
Measurement and Management at CitySoft, HBC 9 -100- 056
Suggested readings:
Sobańska I. (red.). Rachunkowość zarządcza. Podejście operacyjne i strategiczne. Wydawnictwo C.H. Beck. Warszawa 2010Kaplan R., Norton D., Strategiczna Karta Wyników. PWN 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:

Description of 2400-ZEWW888-OG in USOSweb