MANAGERIAL ACCOUNTING

Type of course:	Compulsory
Language of instruction:	Romanian
Erasmus Language of instruction:	English
Name of lecturer:	Ioan Dan Topor
Seminar tutor:	Ioan Dan Topor
Form of education	Full-time

Form of instruction:	Class
Number of teaching hours per semester:	42
Number of teaching hours per week:	3
Semester:	Summer
Form of receiving a credit for a course:	Grade
Number of ECTS credits allocated	3

Course aims:

The course aims to study the advanced concepts about cost calculation
The course aims to study the advanced concepts about the modern methods of cost calculation
The course aims to study the research methodology in management accounting

Course Entry Requirements:

N/A

Course contents:

1. Managerial accounting and cost calculation 2. Modern methods of cost calculation 3. Research in Managerial Accounting 4. Perspectives in Managerial Accounting

Teaching methods:

Lectures, Discussions

Learning outcomes:

Ensuring a good level of knowledge of PHD students in managerial accounting - Knowing the methods of research in managerial accounting- Learning the modern methods of cost calculation

Learning outcomes verification and assessment criteria:

Written test examination - 80%, Verification during the semester (project) - 20%.