Managerial Accounting (IB) 221721-D
Wykład (WYK) Semestr letni 2021/22

Role of managerial accounting in the process of corporate management.

Accounting information for decision making(2 classes)

Cont.

Variable costing and contribution margin. Short-term pricing decisions.

Cost - volume - profit analysis

Cost prediction: linear regression and expected values

Material costs and inventory control

Labour costs

Spreadsheets in Management Accounting - functions, graphs, data bases

Spreadsheets in Management Accounting - pivot tables (case study)

Overheads and Absorption Costing

Marginal Costing

Marginal Costing vs. Absorption Costing Reconciliation

Balanced Scorecard

Other tools and concepts of managerial accounting (customer profitability, target costing and value engineering, activity based budgeting, beyond budgeting)