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Management accounting ZSU03156
Course content:Introduction to management accounting: Financial accounting and management accounting; Strategic and operational management accounting. Cost based decision making: the meaning of cost, classification of costs – different type of costs for different purposes. Cost accounting: absorption costing and variable costing system; Methods for separating variable costs and fixed costs, costs in profit and loss accounting. Cost based for short-term decision making: breakeven point; profit and loss account, multi level cost and results accounting. Strategic orientation of management accounting. The operational process of costs budgeting. The Control system in management.
Learning outcomes:define and describe structures costs, describe the role and chosen methods of modern strategic cost management, to explain how variable costing can be used for decision making, prepare profit and loss account and apply budgeting process.
(in Polish) Rodzaj przedmiotu
Course coordinators
Term 2009Z: | Term 2017Z: | Term 2014Z: | Term 2015Z: | Term 2018Z: | Term 2016Z: | Term 2012Z: | Term 2019Z: | Term 2013Z: | Term 2010Z: |
Learning outcomes
Student defines, differentiate between management accounting and financial accounting, and explain the role in an enterprise information system.
The student classifies costs according to various criteria, selects the costing method, calculates the cost of the product.
Student prepares profit statement based on an absorption costing and variable costing.
Student presents information in the profit and loss statement, analyzes and evaluates the partial financial results.
Student constructs a break-even point.
Student explains the concepts used in the latest methods of strategic management accounting.
Student prepares a project and presents on its results.
Assessment criteria
Grade 3,0 - Student should be able to define management accounting and financial accounting; Should be able to classify 50% of the cost of individual items in the example, to define product costing; Should be able to prepare profit statement based on the one-method of cost accounting; Should be able to identify segments, classify 50% of the items detailed in the example of the profit and loss account; Should be able to identify and explain break-even point in sales value and quantitatively;Student define different categories of strategic management accounting; Student prepares a multimedia presentation on a given topic (a task carried out In the group).
Grade 4,0 - Student should be able to differentiate between management accounting and financial accounting; Should be able to classify 80% of the cost of individual items in the example, selects the correct key for allocating overheads to products, to determine the unit cost of the product; Should be able to prepare profit statement based on an absorption costing and variable costing, explain fixed costs in contribution income statement; Should be able to classify 80% of the items detailed in the example of the profit and loss account and to explain 2 partial financial results; Should be able to choose the appropriate method of calculate break-even point; Describe the concepts used in the latest methods of strategic management accounting. In coherently and comprehensible presents the presentation.
Grade 5,0 - Student should be able to explain the role of strategic management accounting and of operating management accounting; Should be able to check the results of the product costing; Should be able to evaluate the profit based on contribution income statement; Should be able to correctly classify detailed in the items in the example income statement and to explain partial financial results; Should be able to calculate margin of safety; Lists the advantages of modern methods of management accounting; Answers the questions asked after the presentation.
Grade 2,0 - Student does not comply any the effects required to evaluate 3.
If the student fulfills the requirements at grade 3 and at least 50% of the learning outcomes required at grade 4 then obtains grade 3,5.
If the student fulfills the requirements at grade 4 and at least 50% of the learning outcomes required at grade 5 then obtains grade 4,5.
Bibliography
a) basic references:
Jaruga A. A., Szychta A., Kabalski P., Rachunkowość zarządcza, Oficyna a Wolters Kluwer Business, Warszawa 2010; Nowak E., Rachunkowość zarządcza w przedsiębiorstwie, Wydawnictwa Fachowe CeDeWu, Warszawa 2011; Nowak E., Wierzbiński ., Rachunek kosztów. Modele i zastosowania, PWE, Warszawa 2010; Czubakowska K., Gabrusewicz W., Nowak E., Podstawy rachunkowości zarządczej, PWE Warszawa 2008; Świderska G.K (praca zbiorowa pod red. naukową)., Controlling kosztów i rachunkowość zarządcza, DIFIN, Warszawa 2010.
b) supplementary references:
Sobańska I. (praca zbiorowa pod red. naukową), Rachunek kosztów. Podejście operacyjne i strategiczne, Wydawnictwo C.H.Beck, Warszawa 2009; Kiziukiewicz T. (praca zbiorowa pod red.) Zarządcze aspekty rachunkowości, PWE, Warszawa 2003; M. Dylewski, B. Filipiak, P. Szczypa, Budżetowanie w przedsiębiorstwie. aspekty rachunkowe, finansowe i zarządcze, Wydawnictwa Fachowe CeDeWu, Warszawa 2007; Patterson R., Compendium of Accounting in Polish&English, (volume 4,5,6), Wydawnictwa Akademickie i Profesjonalne, Warszawa 2008.