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MANAGERIAL ACCOUNTING

Course Code: BA 222 • Study year: II • Academic Year: 2023-2024
Domain: Business Administration • Field of study: Business Administration (in English)
Type of course: Compulsory
Language of instruction: English
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
Number of teaching hours per semester: 42
Number of teaching hours per week: 3
Semester: Summer
Form of receiving a credit for a course: Grade
Number of ECTS credits allocated 3

Course aims:

The course aims to study the advanced concepts about cost calculation
The course aims to study the advanced concepts about the modern methods of cost calculation
The course aims to study the research methodology in management accounting

Course Entry Requirements:

N/A

Course contents:

1. Managerial accounting and cost calculation 2. Modern methods of cost calculation 3. Research in Managerial Accounting 4. Perspectives in Managerial Accounting

Teaching methods:

Lectures, Discussions

Learning outcomes:

Ensuring a good level of knowledge of PHD students in managerial accounting - Knowing the methods of research in managerial accounting- Learning the modern methods of cost calculation

Learning outcomes verification and assessment criteria:

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

Recommended reading:

Ray Garrison (Author), Eric Noreen (Author), Peter Brewer (Author), Managerial Accounting 16th Edition, McGraw-Hill Education, 2017,
Srikant M. Datar (Author), Madhav V. Rajan (Author), Horngren's Cost Accounting: A Managerial Emphasis (16th Edition), Pearson, 2017,
Charles T. Horngren (Author), Gary L. Sundem (Author), Jeff O. Schatzberg (Author), Dave Burgstahler (Author), Introduction to Management Accounting (16th Edition) 16th Edition, Pearson, 2013,