Management Accounting 220531-D
Lecture (WYK) Winter semester 2024/25

Introduction to management accounting

Introduction to costing concepts - mainly for management

Variable costing and contribution margin

Costs in decision making, sunk costs, relevant information

Costs in decision making, pricing decisions

Activity-based costing, profitability decisions

Activity-based costing, efficiency decisions

Activity-based management - problem case

Balanced Scorecard and strategy maps

Management accounting in decentralised organizations

Budgeting, preparing a budget

Budgeting, variance analysis

Activity-Based Budgeting

Target costing