Management Accounting

2024/2025

Учебный год

ENG

Обучение ведется на английском языке

3

Кредиты

Кто читает:

Департамент финансов

Статус:

Курс обязательный

Когда читается:

3-й курс, 2 модуль

Преподаватель

Чуракова Ийя Юрьевна

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.