Management and Cost Accounting (FAP) 222811-D
Wykład (WYK) Semestr zimowy 2019/20

Role of management accounting in the process of corporate management.

Accounting information for decision making (2 classes).

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

Cost - volume - profit analysis.

Optimisation decisions and segment reporting.

Analysis of processes and activities. Activity Based Costing and Activity Based Management.

Implementation of Activity Based Costing (case study).

Planning and control management systems. Responsibility accounting, budgeting, transfer pricing.

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

Concept of master budget, functions of budgeting, preparation of budget, process of budgeting.

Preparation of budget (case study, 2 classes).

Balanced Scorecard and strategy maps.

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