Management Accounting WSE-EK-RZ
1. Subject and tasks of management accounting.
2-3. Management accounting tools.
4. Cost classification criteria.
5. Break-even point in the analysis of the relationship: costs-sales volume-financial profit
6-8. Full cost accounting, variable cost accounting, standard cost accounting.
9-11. Divisional calculation (simple, with coefficients) and additional calculation (order and assortment).
12-14. Activity-based costing (ABC), target costing, customer costing.
15. Management accounting in short- and long-term decisions.
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Term 2021/22_Z:
None |
(in Polish) Dyscyplina naukowa, do której odnoszą się efekty uczenia się
(in Polish) E-Learning
(in Polish) Grupa przedmiotów ogólnouczenianych
Subject level
Learning outcome code/codes
Type of subject
Preliminary Requirements
Course coordinators
Learning outcomes
1. The student explains the differences in the essence and practical use of management accounting compared to financial accounting (W).
2. The student has knowledge of the use of basic management accounting methods (M).
3. The student identifies and classifies costs (U).
4. The student proposes appropriate management accounting tools (cost accounting) to develop operational decisions (U).
5. The student strives to supplement and deepen the acquired knowledge (K).
Student workload in ECTS (lecture 2 ECTS points):
1. Participation in the lecture: 1 point. ECTS
2. Preparation for the exam: 1 point. ECTS
(exercises: 3 ECTS points):
3. Participation in exercises: 1 point. ECTS
4. Consultations: 1 point. ECTS
5. Preparation for exercises: 1 point. ECTS
Assessment criteria
For a grade of very good (5.0), the student can correctly indicate the differences between management accounting and financial accounting, identify and classify costs, and propose a cost account adjusted to the scope of an operational decision.
For the grade db (4.0), the student is able to correctly indicate the differences between management accounting and financial accounting, identify and classify costs, and propose a cost account tailored to the scope of an operational decision.
For the dst grade (3.0), the student can fairly correctly indicate the differences between management accounting and financial accounting, identify and classify costs, and propose a cost account tailored to the scope of an operational decision.
For a grade of 2.0, the student is unable to indicate the differences between management accounting and financial accounting, identify and classify costs, and propose a cost account tailored to the scope of an operational decision.
Bibliography
Literature in English:
Basic literature:
1. P. Atrill, E.McLaney, Management Accounting for Decision Makers 6th Edition, Prentice Hall 2009; chapter: 1, 2, 3, 4, 5, 9 (pages: 317-332) pdf (https://www.drnishikantjha.com/booksCollection/Management%20Accounting%20(%20PDFDrive%20)%20(2).pdf)
2. Christine Jonick, Ed.D., Principles of Managerial Accounting, University of North Georgia Press, Dahlonega, Georgia 2017, chapter: 1-6 (pdf) https://web.ung.edu/media/university-press/Principles%20of%20Managerial%20Accounting.pdf
Additional literature:
1. Study material. Executive Programm Cost and Management Accounting. MODULE 1. PAPER 2. THE INSTITUTE OF COMPANY SECRETARIES OF INDIA (pdf) https://www.icsi.edu/media/webmodules/publications/FULL_BOOK_PP-CMA-2017-JULY_4.pdf (chapter: 1-5; 8)
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Term 2021/22_Z:
None |
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: