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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

Course Syllabus

Abstract

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.
Learning Objectives

Learning Objectives

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

Expected Learning Outcomes

  • 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.
Course Contents

Course Contents

  • 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
Assessment Elements

Assessment Elements

  • non-blocking Presentation
    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.
  • non-blocking Final exam
    The final exam will take the form of a 2-hour written task.
  • non-blocking Essay
    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.
Interim Assessment

Interim Assessment

  • Interim assessment (1 module)
    0.3 * Essay + 0.4 * Final exam + 0.3 * Presentation
Bibliography

Bibliography

Recommended Core Bibliography

  • Arora, M. N. (2009). Management Accounting : (theory, Problems and Solutions) (Vol. 1st ed). Mumbai [India]: Himalaya Publishing House. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=342143

Recommended Additional Bibliography

  • Burney, L. L., & Malina, M. A. (2019). Advances in Management Accounting (Vol. First edition). Bingley, U.K.: Emerald Publishing Limited. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=2012180