Overview
Aims
Acquiring the knowledge specific to management accounting, expressed through the knowledge, understanding and use of the specific language, as well as by explaining the issues raised;
Training and development of students' ability to use specific tools of management control;
Training of skills on implementing of management control systems;
Developing the students’ capacity of improving the management control systems;
Training the skills of analysis and interpretation of the information provided by the management control.
Course contents
1. Introduction to management control; 2. Management controller; 3. Management control system; 4. Management control tools; 5. Costs; 6. Cost-volume-profit analysis; 7. Target costing; 8. Budgets; 9. Dashboard; 10. Reporting; 11. Balanced scorecard; 12. Benchmarking.
Learning outcomes
• To explain the concepts in the area of management control; • To use the tools of management control.
Assessment
• Evaluation criteria: level and accuracy of knowledge, scientific rigor of language; • Evaluation methods: oral examination (80% of the grade), students' assessments (20% of the grade).