Course Code: FMF 109.1 • Study year: I • Academic Year: 2024-2025
Domain: Finance - Masters • Field of study: Taxation and financial management
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 / Seminary
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 5

Course aims:

Developing an integrated perspective on controlling through the use of tools specific to operational and strategic controlling.
Updating, increasing and completing the controlling knowledge
Direct access to information from sources and working models provided by experts from successful production, industry and service companies

Course Entry Requirements:


Course contents:

1. Controlling and Management 2. Managerial Accounting 3.Costs and procedures for calculating the unit cost 4. Planning and budgeting 5. Theoretical considerations on strategic cost management and strategic managerial accounting 6. Interdependence of tools specific to strategic managerial accounting  7. Occupation of Controller

Teaching methods:

Lecture, Presentation, Discussions, Video support

Learning outcomes:

Ability to adequately use in concrete economic situations the theoretical tools, concepts and methods specific to financial management in private and public organizations

Learning outcomes verification and assessment criteria:

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

Recommended reading:

Horvath & Partners, Controlling. Sisteme eficiente de creştere a performantei firmei, C.H. Beck Publishing, Bucharest, 2007,
Tabara N., Briciu S., Actualităţi şi perspective în contabilitatea şi controlul de gestiune,, Tipo Moldova Publishing House, Iaşi, 2012,
Căpuşneanu S., Elemente de management al costurilor, Economic Publishing House, București, 2008,