Managerial and Financial Accounting 2400-ZM1RZF

Nature of costs: the concept of cost, cost classification according to various criteria, cost accounting for financial reporting and management accounting, the income statement in the arrangement of full costs and variable costs. Costs in decision-making.
Objectives and methods of calculating the unit cost of product manufacturing.
Process approach in managing organizational efficiency and in cost accounting. Activity-Based Costing (ABC).
Cost-Volume-Profit analysis in short-term decision-making, break-even point, margin of safety, operating leverage.
Balanced Scorecard as a method of strategic accounting, organizational performance measurement.

Szacunkowy nakład pracy studenta:
Typ aktywności K (kontaktowe) S (samodzielne)
konwersatorium (zajęcia) 18 0
zaliczenie 2 0
konsultacje 5 0
przygotowanie do konwersatorium 0 10
prace domowe 0 10
przygotowanie do zaliczenia 0 30
Razem 25 50 = 75

Required Reading:
Świderska G. (ed.). "Rachunkowość zarządcza i rachunek kosztów," Volumes 1 and 2. Difin, Warsaw, 2003.

Supplementary Reading:
Sobańska I. (ed.). "Rachunkowość zarządcza. Podejście operacyjne i strategiczne." C.H. Beck Publishing, Warsaw, 2010.
Kaplan R., Norton D., "Strategiczna Karta Wyników." PWN, 2002.