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Обычная версия сайта
07
Апрель

Management Accounting

2023/2024
Учебный год
ENG
Обучение ведется на английском языке
3
Кредиты
Статус:
Курс по выбору
Когда читается:
3-й курс, 2 модуль

Преподаватель

Course Syllabus

Abstract

Studying the course "Management accounting" provides a level of training of future economists and managers in the field of substantiation of intra-company management decisions that meets modern requirements. As part of the discipline will be studied:  the basics of setting and maintaining accounting management accounting in commercial organizations;  methods of reflecting information about costs and prime cost in the current accounting management accounting;  methods of operational planning, control and accounting;  methods of financial calculations and estimates of costs, prime cost, standards, budgets, budget deviations, break-even levels;  methods of collecting, processing and presenting information in the decision-making system in commercial organizations;  composition of internal accounting and management reporting. Will be formed:  ability to read and use the information presented in the main forms of financial and accounting and management reporting;  the ability to use in specific business situations the principles of choosing methods for estimating costs and costs, methods of operational financial planning and control,  the ability to apply accounting and financial information to develop management decisions in organizations.
Learning Objectives

Learning Objectives

  • Explain the nature, source and purpose of management information.
  • Explain and use data analysis and statistical techniques for decision making.
  • Compare actual costs with standard costs and analyse any variances.
  • Explain and apply cost accounting techniques.
  • Prepare budgets for planning and control.
  • Understand the main purpose of the following management options: activity based management, management by exception, sustainable management.
  • Explain and apply performance measurements and monitor business performance.
Expected Learning Outcomes

Expected Learning Outcomes

  • Explain the nature, source and purpose of management information.
  • Explain and use data analysis and statistical techniques for decision making.
  • Explain and apply cost accounting techniques.
  • Compare actual costs with standard costs and analyse any variances.
  • Prepare budgets for planning and control.
  • Understand the main purpose of the following management options: activity based management, management by exception, sustainable management.
  • Explain and apply performance measurements and monitor business performance.
Course Contents

Course Contents

  • Management accounting: an overview and functions
  • Data analysis and statistical techniques.
  • Cost accounting techniques.
  • Budgeting.
  • Performance measurement.
Assessment Elements

Assessment Elements

  • non-blocking In-class Test
    Current exaluation.
  • non-blocking Business Case
    Small groups, home-prepared, open book
  • non-blocking Final Exam
    The final exam will take the form of a 2-hour closed book written / online LMS test. The exam test consists of questions and tasks.
Interim Assessment

Interim Assessment

  • 2023/2024 2nd module
    0.5 * Final Exam + 0.3 * In-class Test + 0.2 * Business Case
Bibliography

Bibliography

Recommended Core Bibliography

  • Advanced management accounting : CIMA 2019 professional examinations: management level, , 2020
  • Advanced management accounting : CIMA: study text, , 2020
  • Agrawal, N.K. Principles of management accounting [Электронный ресурс] / N.K.Agrawal; БД Ebrary. - Asian BNooks PVT LTD, 2010. – 467 р. - Print ISBN 9788184121131
  • Atkinson, A. A., & Mukherjee, A. K. (2012). Management Accounting:Information for Decision-Making and Strategy Execution (Vol. 6th ed., International ed. international edition contributions by Abhik Kr. Mukherjee). Boston [Mass.]: Pearson Education. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1418004
  • 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
  • Stephen Hansen. (2011). A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting and Beyond Budgeting. European Accounting Review, (2), 289. https://doi.org/10.1080/09638180.2010.496260

Recommended Additional Bibliography

  • CIMA : case study: management level: study text, , 2020
  • CIMA : subject BA2: fundamentals of management accounting: study text, , 2021
  • Fundamentals of Management Accounting. Subject BA2. CIMA official exam practice kit, , 2019
  • Fundamentals of Management Accounting. Subject BA2. CIMA official study text, , 2019