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 accounting;
Training of skills on costs calculation;
Developing the students’ capacity to use cost calculation methods;
Training the skills of analysis and interpretation of the information provided by the management accounting.

Course Entry Requirements:

None

Course contents:

1. Introduction to management accounting; 2. Costs terms and concepts; 3. Cost assignment; 4. Cost calculation per unit of product; 5. Cost calculation methods.

Teaching methods:

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

Learning outcomes:

• To define the concepts used by management accounting; • To describe the cost assignment; • To make cost calculations.

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:

Drury, Colin, Management and Cost Accounting, South-Western College Publishing, London, 2008, (in uab).
Jiambalvo, James, Managerial Accounting, John Wiley&Sons, s.l., 2006, (in uab).
Ponorica, Andreea; Popescu, Adriana; Stanila, Oana, Practice Guide of Basic, Financial and Management Accounting, CECCAR, Bucureşti, 2006, (in uab).
The Saylor Foundation, Managerial Accounting, https://resources.saylor.org/wwwresources/archived/site/textbooks/Managerial%20Accounting.pdf, s.l., s.a., (on www).
De Brouwer, Philippe J.S., Managerial Accounting Methods and Functions, https://www.de-brouwer.com/assets/students/uw_eMBA_wikibook-managerial-accounting.pdf, s.l., s.a., (on www).