Management Accounting

Management accounting and its place in the company's information systems. Measuring costs and benefits. Short-tem optimalization and pricing decisions. Activity-based costing and activity-based management. Responsibility centres and measuring their effectiveness. Transfer prices. Budgeting. Balanced Scorecard.

The purpose of the lecture is to teach students about the role of management accounting in managing a company, in particular to show students how to use and combine different management accounting tools to make rational decisions, assess efficiency and communicate goals set by the owners of the CEO to the managers.

Literatura podstawowa:

Atkinson A.A., Kaplan R.S., Young S.M., Management Accounting

Literatura uzupełniająca:

Drury C., Management and Cost Accounting

Hansen D.R., Mowen M.M., Managerial Accounting

Wiedza:

What is management accounting and what are its main areas of interests?

What are the main tools and concepts used for decisions making?

What are the main tools and concepts used for valuation of company's performance?

What are the main tools and concepts used for planning and control that can be used in different types of responsibility centers?

Umiejętności:

Distinguishing relevant information from irrelevant information.

Preparing reports useful for decision making, planning and control.

Taking decision on the bases of MA information.

Kompetencje społeczne:

Awareness of the necessity of right and professional communication among different groups of professionals.

Awareness that information for decision-making should be prepared with due dilligence.

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