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Management Accounting

2019/2020
Учебный год
ENG
Обучение ведется на английском языке
3
Кредиты

Автор программы


Волкова Ольга Николаевна
Статус:
Курс по выбору
Когда читается:
4-й курс, 1 модуль

Преподаватель

Программа дисциплины

Аннотация

This introductory course covers the main areas required to gain a firm foundation in the subject. Part 1 provides a broad introduction to the nature and purpose of management accounting. Part 2 concerns with identifying cost information and using it to make short-term and medium-term decisions. Part 3 introduces students to costing methods. Part 4 deals with the ways in which management accounting can be used in making plans (budgets) and in trying to ensure that those plans are actually achieved. Part 5 deals with ‘strategic management accounting’. This is an increasingly important area of management accounting that focuses on factors outside the organisation but which have a significant effect on its success. Students will explore some up-to-date and seminal management accounting researches. The course consists of lectures (22 hours) and tutorials (14 hours). The tutorials involve the presentation of seminal and current researches by small groups of students followed by the discussion of these presentations. All course participants also must write a short essay (4000- 5000 signs) in which they will try to solve some problem case by management accounting information application.
Цель освоения дисциплины

Цель освоения дисциплины

  • To understand essential managerial accounting concepts which have being used within organizations for decision-making purposes and being the parts of current research interests.
Результаты освоения дисциплины

Результаты освоения дисциплины

  • Students understand the links between research and practice approaches in management accounting subject field.
  • Students are able to define and apply basic management accounting concepts.
  • Students explain the choice of management accounting methods for specific organizational cases.
  • Students differentiate costs by categories, costing approaches, topics in management accounting research field.
Содержание учебной дисциплины

Содержание учебной дисциплины

  • Topic 1. Management accounting: an overview. Research and practice subject field
  • Topic 2. Cost concepts and costs allocation
  • Topic 3. Job-Order costing and Process costing
  • Topic 4. Direct costing, Full costing and ABC
  • Topic 5. Normative costing and Budgeting as an organizational control tool
  • Topic 6. Strategic management accounting
Элементы контроля

Элементы контроля

  • Presentation (неблокирующий)
    All late submissions (both presentation and the essay) will be graded down (one point on a 0-10 scale per day of delay). Written (without public oral) presentation as a computer or paper file will be grade a half mark comparatively with public oral one. If you plagiarize, you will fail.
  • Final exam (неблокирующий)
    The final exam will take the form of a 2-hour written task.
  • Essay (неблокирующий)
    All late submissions (both presentation and the essay) will be graded down (one point on a 0-10 scale per day of delay). Written (without public oral) presentation as a computer or paper file will be grade a half mark comparatively with public oral one. If you plagiarize, you will fail.
Промежуточная аттестация

Промежуточная аттестация

  • Промежуточная аттестация (1 модуль)
    0.3 * Essay + 0.4 * Final exam + 0.3 * Presentation
Список литературы

Список литературы

Рекомендуемая основная литература

  • John Burns, Martin Quinn, Liz Warren, & João Oliveira. (2013). Management Accounting. Portugal, Europe. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsbas&AN=edsbas.8F4ABDD7

Рекомендуемая дополнительная литература

  • Collis, J. (2015). Management Accounting. [N.p.]: Palgrave Macmillan. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1525045