Overview
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)