Bachelor
2024/2025
Management Accounting
Type:
Compulsory course (International Bachelor's in Business and Economics)
Area of studies:
Economics
Delivered by:
Department of Finance
When:
3 year, 2 module
Mode of studies:
offline
Open to:
students of all HSE University campuses
Instructors:
Iya Churakova
Language:
English
ECTS credits:
3
Contact hours:
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.