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%.
Recommended reading:
Ray Garrison (Author), Eric Noreen (Author), Peter Brewer (Author),
Managerial Accounting 16th Edition, McGraw-Hill Education
, 2017
Srikant M. Datar (Author), Madhav V. Rajan (Author),
Horngren's Cost Accounting: A Managerial Emphasis (16th Edition), Pearson
, 2017
Charles T. Horngren (Author), Gary L. Sundem (Author), Jeff O. Schatzberg (Author), Dave Burgstahler (Author),
Introduction to Management Accounting (16th Edition) 16th Edition, Pearson
, 2013