Management and Cost Accounting (FAP) 222811-D
Wykład (WYK) Semestr zimowy 2023/24

Role of cost accounting in the information system an enterprises

Role of management accounting in the process of corporate management

The impact of cost accounting on financial statement preparation

Major differences between management accounting & financial accounting

Accounting for overheads including Marginal & Absorption Costing

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

Cost - volume - profit analysis.

Standard Costing and basic variance analysis.

Strategic cost management (target Costing, life-cycle costing).come, non financial measurements).

Implementation of ABC & the balanced score card

Total Quality Management

Just in Time

Financial and non-financial ratios for measuring operational performance ( ROI, residual income, non-financial measurements).

Financial and non-financial ratios for measuring operational performance ( ROI, residual income, non-financial measurements).

Concept of cash budget, functions of budgeting, preparation of budget, process of budgeting