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Management Accounting ZNU03156
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: Students should be able: 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
(in Polish) Wymagania
Course coordinators
Term 2009Z: | Term 2017Z: | Term 2014Z: | Term 2015Z: | Term 2018Z: | Term 2016Z: | Term 2012Z: | Term 2019Z: | Term 2013Z: | Term 2010Z: |
Learning outcomes
EK1 Student defines, differentiate between management accounting and financial accounting, and explain the role in an enterprise information system (lectures)
EK2 Student classifies costs according to various criteria, selects the costing method, calculates the cost of the product.
EK3 Student prepares profit statement based on an absorption costing and variable costing.
EK4 Student presents information in the profit and loss statement, analyzes and evaluates the partial financial results
EK5 Student explains the concepts used in the latest methods of strategic management accounting
EK6 Student explains the concepts used in the latest methods of strategic management accounting
Ek7 Student prepares a presentation on a given topic (a task carried out in the group) (Exercices).
Assessment criteria
Grade 2 Student does not comply any the effects required to evaluate 3.
Grade 3 EK1 Student should be able to define management accounting and financial accounting; EK2 Should be able to classify 50% of the cost of individual items in the example, to define product costing; EK3 Should be able to prepare profit statement based on the one-method of cost accounting; EK4 Should be able to identify segments, classify 50% of the items detailed in the example of the profit and loss account; EK5 Should be able to identify and explain break-even point in sales value and quantitatively; EK6 Student define different categories of strategic management accounting; EK7 Student prepares a multimedia presentation on a given topic (a task carried out In the group) (Exercises)
Grade 4 EK1 Student should be able to differentiate between management accounting and financial accounting; EK2 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; EK3 Should be able to prepare profit statement based on an absorption costing and variable costing, explain fixed costs in contribution income statement; EK4 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; EK5 Should be able to choose the appropriate method of calculate break-even point; EK6 Describe the concepts used in the latest methods of strategic management accounting; EK7 In coherently and comprehensible presents the presentation (Exercises)
Grade 5 EK1 Student should be able to explain the role of strategic management accounting and of operating management accounting; EK2 Should be able to check the results of the product costing; EK3 Should be able to evaluate the profit based on contribution income statement EK4 Should be able to correctly classify detailed in the items in the example income statement and to explain partial financial results; EK5 Should be able to calculate margin of safety; EK6 Lists the advantages of modern methods of management accounting; EK7 Answers the questions asked after the presentation (Exercises).
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.