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Management Accounting II

2019/2020
Учебный год
ENG
Обучение ведется на английском языке
3
Кредиты
Статус:
Курс обязательный
Когда читается:
2-й курс, 3 модуль

Преподаватели

Программа дисциплины

Аннотация

Managerial accounting is an essential part of contemporary business decision making. It supports planning and budgeting process, providing detailed information focused on managing risks and implementing strategy through planning, budgeting and forecasting, and decision support.
Цель освоения дисциплины

Цель освоения дисциплины

  • To learn how to apply certain concepts and principles within management accounting.
  • To learn how to use concepts and principles to make decisions from the point of view of the manager of a firm.
  • To understand how concepts and principles relate to the broader activities of the firm.
Результаты освоения дисциплины

Результаты освоения дисциплины

  • Students are able to understanding why costing is so important part of accounting and decision making and what it is used for. It introduces candidates to the basic divisions of costing and how to apply them in the costing methods and techniques organisations use.
  • Students could define basic principles of budgeting and budgetary control that enables and shapes how organisations create and preserve value.
  • Students are able to prepare and use budgets for a small company (in a simplified form), know how the budgets are prepared, the types and sources of data.
  • Students are able to list basic social reports and name basic components of it. They are able to read the reports.
  • Students know how to identify and take business advantage in the short term through effective decision-making based on accounting reports.
  • Students are able to apply appropriate techniques to support short-term decisions.
  • Students are able to explain nature of risk and uncertainty in short term
  • Students are able to apply basic sensitivity analysis to budgeting and short-term decision-making
Содержание учебной дисциплины

Содержание учебной дисциплины

  • Topic 2. Budgeting and budgetary control.
  • Topic 1. Cost accounting for decision and control
  • Topic 3. Social reporting
  • Topic 4. Short-term commercial decision-making
  • Topic 5. Risk and uncertainty in the short term
Элементы контроля

Элементы контроля

  • Project (неблокирующий)
    Individual or in small groups, home assignment
  • Demonstration (неблокирующий)
    Individual or in small groups, in-class, open book
  • Midterm test (неблокирующий)
    Individual, in-class, open book
  • Final exam (неблокирующий)
    Individual, in-class, closed book
Промежуточная аттестация

Промежуточная аттестация

  • Промежуточная аттестация (3 модуль)
    0.1 * Demonstration + 0.6 * Final exam + 0.1 * Midterm test + 0.2 * Project
Список литературы

Список литературы

Рекомендуемая основная литература

  • Agrawal, N.K. Principles of management accounting [Электронный ресурс] / N.K.Agrawal; БД Ebrary. - Asian BNooks PVT LTD, 2010. – 467 р. - Print ISBN 9788184121131
  • Horner, D. (2017). Accounting for Non-Accountants (Vol. Eleventh edition). London: Kogan Page. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1584661

Рекомендуемая дополнительная литература

  • Corporate communication and impression management - New perspectives why companies engage in corporate social reporting. (2000). Journal of Business Ethics, 27(1–2), 55–68. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsnar&AN=edsnar.oai.pure.rug.nl.publications.f6023382.c9b1.431c.89e7.a3d39e9713dd
  • Epstein, B. J., & Jermakowicz, E. K. (2007). Wiley IFRS 2007 : Interpretation and Application of International Financial Reporting Standards. Hoboken, N.J.: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=492804
  • Lev, B., & Gu, F. (2016). The End of Accounting and the Path Forward for Investors and Managers. Hoboken, New Jersey: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=nlebk&AN=1245759
  • Nugus, S. (2009). Financial Planning Using Excel : Forecasting, Planning and Budgeting Techniques (Vol. 2nd ed). Amsterdam: CIMA Publishing. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=249350