Management Accounting

2025/2026

Учебный год

ENG

Обучение ведется на английском языке

3

Кредиты

Кто читает:

Департамент финансов

Статус:

Курс по выбору

Когда читается:

3-й курс, 4 модуль

Преподаватель

Волкова Ольга Николаевна

Course Syllabus

Abstract

The course " Management Accounting" is designed to develop students' knowledge and skills necessary for communication within business economic functions and the effective management of an organization's financial activities. This course will cover the basic concepts and methods of management accounting. This course covers key topics such as cost management practices, and the fundamentals of costing and budgeting.

Learning Objectives

• 1. Develop effective communication skills within the economic function of organization and the ability to apply accounting information to decision-making by internal stakeholders.
• 2. Develop an understanding of the fundamentals of management accounting and understand their importance for organizational management and decision-making.
• 3. Master methods of cost allocation and working with accounting records.
• 4. Learn to understand an organization's data about costs and budgets.
• 5. Master the principles of cost management and product costing.
• 6. Learn to use budgeting tools to analyze, plan, and control a company's financial performance.

Expected Learning Outcomes

• 1. Know: - Basic concepts and principles of management accounting - The regulatory framework governing management accounting within organizations - The main cost classifications and their role in management accounting - Principles and methods of calculating product costs and cost allocation - Fundamentals of the budgeting system as a tool for managing an organization's finances
• 2. Be able to: - Recognize and classify costs within the given management problem - Calculate unit cost using various methods - Prepare basic operating and financial budgets.
• 3. Master (be able to demonstrate) the following skills and competencies: - Ability to work with primary accounting information - Ability to read and interpret cost information circulated within a commercial organization - Ability to use management accounting tools for preparing the information necessary for management planning, control, and decision-making - Effective communication within the economic function by the language of cost and management accounting

Course Contents

• 1. Accounting as the language of business.
• 2. Cost classification.
• 3. Cost allocation.
• 4. Costings
• 5. Standard costing and budgeting
• 6. Marginal costing

Assessment Elements

• assignment 1
• assignment 2
• exam

Interim Assessment

• 2025/2026 4th module
  0.2 * assignment 1 + 0.3 * assignment 2 + 0.5 * exam

Bibliography

Recommended Core Bibliography

• Волкова, О. Н.  Управленческий учет : учебник и практикум для вузов / О. Н. Волкова, И. Ю. Чуракова. — 2-е изд., перераб. и доп. — Москва : Издательство Юрайт, 2025. — 547 с. — (Высшее образование). — ISBN 978-5-534-17965-1. — Текст : электронный // Образовательная платформа Юрайт [сайт]. — URL: https://urait.ru/bcode/561275 (дата обращения: 14.01.2026).

Recommended Additional Bibliography

• 9781260579277 - Ray H. Garrison, Eric W. Noreen, Peter C. Brewer - ISE EBook Online Access for Managerial Accounting - 2020 - McGraw Hill - https://search.ebscohost.com/login.aspx?direct=true&db=nlebk&AN=2947610 - nlebk - 2947610
• Волкова, О. Н.  Учетная информация для принятия решений : учебник и практикум для вузов / О. Н. Волкова, И. Ю. Чуракова. — 2-е изд., перераб. и доп. — Москва : Издательство Юрайт, 2025. — 449 с. — (Высшее образование). — ISBN 978-5-534-17964-4. — Текст : электронный // Образовательная платформа Юрайт [сайт]. — URL: https://urait.ru/bcode/568779 (дата обращения: 14.01.2026).

Authors

• Volkova Olga Nikolaevna
• SOLOVEVA EKATERINA EVGENEVNA