Advanced managerial accounting 1155-12-F21-0-AMAc

The aim of the course is to present the scope of the use of advanced management accounting in the decision-making process. The substantive scope of the discussed issues, covers the following thematic blocks:
1. Introduction to advanced management accounting. Development of management accounting in a market economy.
2. Cost classification criteria for decision-making purposes.
3. Relevant costs and revenues.
4. Estimating costs for decision-making purposes.
5. Strategic aspects of management accounting - discussion of selected tools of strategic management accounting.
6. Accounting of responsibility centers. Transfer pricing.
7. Strategic dimension of calculation.
8. Presentation of strategic cost accounts.

Całkowity nakład pracy studenta

1. Hours carried out with the participation of teachers: contact hours provided for a given subject: 30 hours (15 hours of lecture and 15 hours of exercises). 2. Time devoted to individual student work: 45 hours. 3. Time required to prepare to participate in the assessment process (e.g. exams, tests): 25 hours.

Efekty uczenia się - wiedza

W1: The student knows and understands at an advanced level financial aspects (theory and practice) of strategic management in economic units - K_W04.

Efekty uczenia się - umiejętności

U1: The student is able to prepare the necessary information used in strategic decision-making processes - K_U03

Efekty uczenia się - kompetencje społeczne

K1: The student is able to think analytically and obtain information enabling the solution of selected problems in the field of finance and accounting in the area of strategic management - K_K01.

Metody dydaktyczne

Information lecture, problem solving, discussion, group work.

Metody dydaktyczne podające

- wykład problemowy
- wykład informacyjny (konwencjonalny)

Metody dydaktyczne poszukujące

- studium przypadku
- ćwiczeniowa

Wymagania wstępne

Knowledge of basic economic categories such as capital, cost, revenue, income, profit, principles of financial accounting and reporting.

Koordynatorzy przedmiotu

Ewa Makowska

Kryteria oceniania

Written exam – W1.
Written test - U1
Activity during classes - K1
The exam takes the form of a multiple-choice test. It consists of 30-40 questions and short tasks to solve. Each correct answer is worth 1 point. A wrong answer is 0 points. To pass the test you must obtain 60% of possible points.

Praktyki zawodowe

Not applicable

Literatura

Basic literature:
Robert Kaplan, Anthony A. Atkinson, Advanced Management Accounting, Pearson New International Edition, 3rd Edition, 2013.
Jawahar Lal, Advanced Management Accouting (Text, Problems & Cases), S. Chand Publishing, 2017.
Charles T. Horngren, Gary L. Sundem, William O. Stratton, Introduction to Management Accounting, Prentice-Hall International, Inc.

Supplementary literature:
M. W. E. Glautier, B. Underdown, Accounting Theory and Practice, Pitman Publisher.
E. J. McLaney, Business Finance for Decision Makers, Pitman Publisher.
Ewa Makowska, Aleksandra Banaszkiewicz, Measurement, reporting and intellectual capital management in Polish enterprises in the light of surveys [w: ] Education excellence and innovation management : a 2025 Vision to sustain economic development during global challenges : proceedings of the 35th International Business Information Management Association Conference (IBIMA), Seville, Spain, 1-2 April 2020 / ed. Khalid S. Soliman / Soliman Khalid S. (red.), 2020, [Norristown, Pa], International Business Information Management Association, International Business Information Management Association, s.2499-2509, ISBN 978-0-9998551-4-1

Więcej informacji

Dodatkowe informacje (np. o kalendarzu rejestracji, prowadzących zajęcia, lokalizacji i terminach zajęć) mogą być dostępne w serwisie USOSweb:

Strona przedmiotu 1155-12-F21-0-AMAc w USOSweb