Course aims:

Training and development of students' ability to use the tools specific to managerial accounting
Acquiring the specific knowledge of managerial accounting, expressed through the knowledge, understanding and use of the specific language, as well as by explaining and interpreting the issues addressed;
Training the skills of analysis and interpretation of the information provided by the management accounting.

Course Entry Requirements:

Marketing

Course contents:

Introduction.

1. What is managerial accounting? Defining the managerial accounting. Cost accounting functions. Necessity and role of managerial accounting. The emergence and evolution of management accounting

2. The notion, content and classification of costs

3. Calculations regarding the cost of production and their classification

4. Procedure for separation of production expenses into variable and fixed

5.Managerial accounting and controlling

6. Traditional methods of calculating costs

7. Standard cost method

8.Modern methods of calculating costs

9.Budgetary planning and budgetary control

 

Teaching methods:

Lecture, conversation, exemplification

Learning outcomes:

Knowledge, understanding of the basic concepts, theories and methods of the field and area of specialization; their proper use in professional communication

Using basic knowledge to explain and interpret various types of concepts, situations, processes, projects, etc. associated with the field

Appropriate use of standard evaluation criteria and methods, in order to assess the quality, merits and limits of processes, programs, projects, concepts, methods and theories

Developing professional projects with the use of established principles and methods in the field.

Learning outcomes verification and assessment criteria:

. Knowledge and understanding of the fundamental concepts, theories and methods in the field and speciality area;Drawing up professional projects with methods and principles acknowledged in the field.

Recommended reading:

Putan Alina, Managerial accounting, Seria Didactica, Alba Iulia, 2024, 119.
Drury Colin, Management and Cost Accounting, South-Western College Publishing, London, 2008, 178.
Capuseanu Sorinel, Contabilitatea de gestiune. Instrument de evaluare a performanței, Universitara, Bucuresti, 2013, 194.