(in Polish) Zaawansowana rachunkowość zarządcza 2600-MRCdz1ZRZ
Lecture:
1. The concept and role of management accounting. Cost information in managerial decision-making.
2. Decision-making techniques. Analysis of significant costs.
3. Decision-making techniques. Analysis of volume, cost and profit.
4. Decision-making techniques. Resource availability limitations
5. Decision-making techniques. Pricing decisions.
6. Decision-making techniques. Do-buy-buy decisions and other short-term decisions.
7. Decision-making under conditions of risk and uncertainty.
8. Activity-based costing – use to manage the effectiveness of resources and processes.
9. Target cost accounting – managing the costs of new products and technologies
10. Standard cost accounting and budget variance analysis
11. Budget as a management instrument and evaluation of budget performance. Budgeting according to activity-based costing
12. Control in operational management, responsibility centres
13. Measurement of achievements using financial measures.
14. The essence and characteristics of individual perspectives of the Strategic Scorecard concept
Type of course
Learning outcomes
Student after completing the course:
in terms of knowledge:
- defines the role of management accounting in the process of making managerial decisions at the level of operational and strategic management (K_W01)
- distinguishes between accounting tools used to assess the effectiveness of operations in the short and long term (K_W02)
- discusses the elements of the concept of the Strategic Scorecard (K_W03)
- identifies limitations on the use of the various tools used to evaluate performance management (K_W05)
in terms of skills:
- interprets financial and non-financial measures used to measure the effectiveness of the company's operations (K_U02)
- independently prepares reports for the purpose of analyzing the effectiveness of operations and making operational and strategic management decisions (K_U06)
- uses specialist terminology in the field of management accounting, also in English (K_U07)
in the field of social competences:
- critically evaluates the role and impact of relevant information on organisational management decision-making and planning and control (K_K01)
- develops entrepreneurial solutions in the field of management accounting on the presented case studies (K_K04)
- explains the importance of adherence to ethical principles by employees in advisory roles to the board (K_K05)
Assessment criteria
Lecture: written exam (closed questions, open questions, tasks) 100% (only students who have passed the exercises take the exam)
Practical classes – final written test – 60%, ongoing verification of the mastered skills (quizzes, group work) – 40%,
Passing exercises and exam from 55%
Bibliography
Basic Literature:
G.Świderska ed, Cost controlling and management accounting, Difin 2010 (accessed: sde.wz.uw.edu.pl)
E. Nowak, Advanced management accounting, PWE, Warsaw, ed.III, 2017
Supplementary Literature:
J.Rutkowska (2022), Cost Accounting and Management Accounting, University of Warsaw Press, WZUW Publishing Section, Warsaw
G. Lew, E. Maruszewska, P. Szczypa, Management accounting from theory to practice, CeDeWu, 2023
D.Maciejowska, Costs and their account, Wydawnictwo Naukowe WZ UW, Warsaw, wyd. V, 2018.
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: