Бакалавриат
2024/2025
Управленческий учет
Статус:
Курс обязательный (Международный бакалавриат по бизнесу и экономике)
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 всех кампусов НИУ ВШЭ
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.