Бакалавриат
2023/2024
Управленческий учет
Статус:
Курс по выбору (Экономика)
Направление:
38.03.01. Экономика
Кто читает:
Департамент финансов
Где читается:
Санкт-Петербургская школа экономики и менеджмента
Когда читается:
3-й курс, 2 модуль
Формат изучения:
без онлайн-курса
Охват аудитории:
для своего кампуса
Преподаватели:
Чуракова Ийя Юрьевна
Язык:
английский
Кредиты:
3
Контактные часы:
28
Course Syllabus
Abstract
Studying the course "Management accounting" provides a level of training of future economists and managers in the field of substantiation of intra-company management decisions that meets modern requirements. As part of the discipline will be studied: the basics of setting and maintaining accounting management accounting in commercial organizations; methods of reflecting information about costs and prime cost in the current accounting management accounting; methods of operational planning, control and accounting; methods of financial calculations and estimates of costs, prime cost, standards, budgets, budget deviations, break-even levels; methods of collecting, processing and presenting information in the decision-making system in commercial organizations; composition of internal accounting and management reporting. Will be formed: ability to read and use the information presented in the main forms of financial and accounting and management reporting; the ability to use in specific business situations the principles of choosing methods for estimating costs and costs, methods of operational financial planning and control, the ability to apply accounting and financial information to develop management decisions in organizations.
Learning Objectives
- Explain the nature, source and purpose of management information.
- Explain and use data analysis and statistical techniques for decision making.
- Compare actual costs with standard costs and analyse any variances.
- Explain and apply cost accounting techniques.
- Prepare budgets for planning and control.
- Understand the main purpose of the following management options: activity based management, management by exception, sustainable management.
- Explain and apply performance measurements and monitor business performance.
Expected Learning Outcomes
- Explain the nature, source and purpose of management information.
- Explain and use data analysis and statistical techniques for decision making.
- Explain and apply cost accounting techniques.
- Compare actual costs with standard costs and analyse any variances.
- Prepare budgets for planning and control.
- Understand the main purpose of the following management options: activity based management, management by exception, sustainable management.
- Explain and apply performance measurements and monitor business performance.
Course Contents
- Management accounting: an overview and functions
- Data analysis and statistical techniques.
- Cost accounting techniques.
- Budgeting.
- Performance measurement.
Assessment Elements
- In-class TestCurrent exaluation.
- Business CaseSmall groups, home-prepared, open book
- Final ExamThe final exam will take the form of a 2-hour closed book written / online LMS test. The exam test consists of questions and tasks.
Bibliography
Recommended Core Bibliography
- Advanced management accounting : CIMA 2019 professional examinations: management level, , 2020
- Advanced management accounting : CIMA: study text, , 2020
- Agrawal, N.K. Principles of management accounting [Электронный ресурс] / N.K.Agrawal; БД Ebrary. - Asian BNooks PVT LTD, 2010. – 467 р. - Print ISBN 9788184121131
- Atkinson, A. A., & Mukherjee, A. K. (2012). Management Accounting:Information for Decision-Making and Strategy Execution (Vol. 6th ed., International ed. international edition contributions by Abhik Kr. Mukherjee). Boston [Mass.]: Pearson Education. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1418004
- Burney, L. L., & Malina, M. A. (2019). Advances in Management Accounting (Vol. First edition). Bingley, U.K.: Emerald Publishing Limited. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=2012180
- Stephen Hansen. (2011). A Theoretical Analysis of the Impact of Adopting Rolling Budgets, Activity-Based Budgeting and Beyond Budgeting. European Accounting Review, (2), 289. https://doi.org/10.1080/09638180.2010.496260
Recommended Additional Bibliography
- CIMA : case study: management level: study text, , 2020
- CIMA : subject BA2: fundamentals of management accounting: study text, , 2021
- Fundamentals of Management Accounting. Subject BA2. CIMA official exam practice kit, , 2019
- Fundamentals of Management Accounting. Subject BA2. CIMA official study text, , 2019