Course Code: CIG 322 • Study year: III • Academic Year: 2022-2023
Domain: Accounting • Field of study: Accounting and Management Information Systems
Type of course: Compulsory
Language of instruction: Romanian
Erasmus Language of instruction: English
Name of lecturer: Sorin-Ciprian Teiușan
Seminar tutor: Sorin-Ciprian Teiușan
Form of education Full-time
Form of instruction: Class
Number of teaching hours per semester: 56
Number of teaching hours per week: 4
Semester: Summer
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 3

Course 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 Entry Requirements:


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.

Teaching methods:

Lecture, explication, conversation, exemplification, exercise, case study

Learning outcomes:

• To explain the concepts in the area of management control; • To use the tools of management control.

Learning outcomes verification and assessment criteria:

• 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).

Recommended reading:

Punitha, A.; Umasri, V.; Nizamuddin, Md.; Shanmugam, Kavitha; Radjamanogary, R., Management Control Systems, Pondicherry University, , Mysore , s.a. , (on www)
Borsa Italiana S.p.A. – London Stock Exchange Group, Management Control System Guide, , Milano , 2014 , (on www)
Talja, Suvi, Formalization of Management Control System, Master’s Thesis, University of Tampere, School of Management, Management and Organization, Supervisor: Johanna Kujala, , Tampere , 2016 , (on www)
Teiușan, Sorin-Ciprian, How Old is Management Control in Romania?, Annals of the „Constantin Brâncuşi” University of Târgu Jiu, Economy Series, , Targu Jiu , 2016 , (on www)
Teiușan, Sorin-Ciprian, Difference Between Management Controller and Assistant Manager, Annals of the „Constantin Brâncuşi” University of Târgu Jiu, Economy Series,, , Targu Jiu , 2018 , (on www)