Course AA 224 · Year II · Summer 2025-2026

MANAGERIAL ACCOUNTING

Compulsory course in Business Administration, taught by Ioan Dan Topor.

This course page is from 2025-2026 and is archived.
See this course for the current academic year

Overview

Lecturer
Ioan Dan Topor
Seminar tutor
Ioan Dan Topor
Type of course
Compulsory
Language of instruction
Romanian
Erasmus language
English
Domain
Business Administration
Field of study
Business Administration
Form of education
Full-time
Form of instruction
Class
Credit awarded by
Grade
Teaching methods
Lectures, Discussions

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 contents

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

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

Assessment

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

Recommended reading

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