MANAGEMENT ACCOUNTING

Overview

Lecturer

Sorin-Ciprian Teiușan

Seminar tutor

Ionela Cornelia Cioca

Type of course

Compulsory

Language of instruction

English

Erasmus language

English

Domain

Finance

Field of study

Finance and Banks

Form of education

Full-time

Form of instruction

Class

Credit awarded by

Grade

Teaching methods

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

Entry requirements

None

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 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.

Learning outcomes

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

Assessment

• 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)

Overview

Aims

Course contents

Learning outcomes

Assessment

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