MANAGEMENT CONTROL

Overview

Lecturer

Sorin-Ciprian Teiușan

Seminar tutor

Sorin-Ciprian Teiușan

Type of course

Compulsory

Language of instruction

Romanian

Erasmus language

English

Domain

Accounting

Field of study

Accounting and Management Information Systems

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 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 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.

Learning outcomes

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

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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