Managerial Accounting - informator

Year
2014/2015
Course title
Managerial Accounting
Course number
222911 - 0801
Lecturer
Cicharska Magdalena, PhD
5 ECTS points
A. Course objective
The purpose of the lecture is to teach student the role of management accounting in managing entity, in particular to
show students how to use and join different tools and concepts of management accounting to make rational decision,
valuate effectiveness and communicate managers the intentions of the owners and the board of directors.
B. Course syllabus
Managerial Accounting and its place in the information systems of enterprises. The role of managerial accounting in
decision making processes, planning and control . Use of managerial accounting data in making decisions about
products and customers portfolios, new product development, management of processes and resources,
decentralization, budgeting and control of strategy implementation.
C. Educational outcome
Knowledge
Graduates' competence:
1. What is managerial accounting and what are its main areas of interests
2. What are the main tools and concepts for decisions making
3. What are the main tools and concepts of valuation of company performance
4. What are the main tools and concepts of planning and control
Skills
Graduates' skills:
1. Relevant versus from irrelevant information
2. Efficiency reports in decisions making, planning and control
3. Decision on the bases of MA information
Social competencies
Graduates' other skills ia awareness of the necessity of proper information in decision making.
D. Semester time table
1
Role of managerial accounting in the process of corporate management.
2
Accounting information for decision making(2 classes)
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$O1LHSRGOHJáRĞFL162, 02-554 Warszawa
centrala: +48 22 564 60 00, faks kancelarii: +48 22 849 53 12, informacja: +48 22 564 64 64
e-mail: [email protected], http://www.sgh.waw.pl/
1
c.d.Managerial Accounting
3
Cont.
4
Variable costing and contribution margin. Short-term pricing decisions.
5
Cost - volume - profit analysis
6
Optimisation decisions and segment reporting
7
Analysis of processes and activities. Activity Based Costing and Activity Based Management
8
Implementation of Activity Based Costing (case study)
9
Planning and control management systems. Responsibility accounting, budgeting, transfer
pricing.
10
Financial and non-financial ratios for measuring operational performance (variance analysis,
ROI, residual income, non financial measurements)
11
Concept of master budget, functions of budgeting, preparation of budget, process of budgeting.
12
Preparation of budget (case study, 2 classes)
13
Cont.
14
Balanced Scorecard and strategy maps
15
Other tools and concepts of managerial accounting (customer profitability, target costing and
value engineering, activity based budgeting, beyond budgeting)
E. Basic literature
1. Don R. Hansen, Maryanne M. Mowen Managerial Accounting, 8th Edition, South-Western Publishing, 2007 . 2. Kaplan
R. S., Norton D. P.: Strategy Maps. Converting Intangible Assets into Tangible Outcomes, Harvard Business School
2004.
F. Supplementary literature
Managerial & Cost Accounting Author: Colin Drury 5th Edition, April 2000, Int. Thomson Business Press.
G. Author's most important publications concerning the offered course
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H. Numbers of required prerequisites
not required
I. Course size and mode
Full-time
Saturday-Sunday
Afternoon
Total:
30
-
-
Lecture
30
-
-
J. Final mark composition
traditional examination
50%
6]NRáD*áyZQD+DQGORZDZ:DUV]DZLH
$O1LHSRGOHJáRĞFL162, 02-554 Warszawa
centrala: +48 22 564 60 00, faks kancelarii: +48 22 849 53 12, informacja: +48 22 564 64 64
e-mail: [email protected], http://www.sgh.waw.pl/
2
c.d.Managerial Accounting
test
50%
K. Foreign language requirments
English
L. Selection criteria
M. Methods applied
discussions
participation of practitioners
6]NRáD*áyZQD+DQGORZDZ:DUV]DZLH
$O1LHSRGOHJáRĞFL162, 02-554 Warszawa
centrala: +48 22 564 60 00, faks kancelarii: +48 22 849 53 12, informacja: +48 22 564 64 64
e-mail: [email protected], http://www.sgh.waw.pl/
3