Managerial Accounting 1155-12-M21-0-ManAc
Wykład (WYK) Semestr letni 2022/23

1. P. Atrill, Accounting and Finance for Non-Specialists, 10/E, University of Plymouth Business School, Eddie McLaney.

2. C. Drury, Management and cost accounting, Cengage Learning, 7 edition, London 2008.

3. A. Bhimani, Ch.T. Horngren S.M. Datar, G. Foster, Management and cost accounting, Financial Times/ Prentice Hall, 4 edition, 2008.

4. P. Atrill, E. Mclaney, Management Accounting for Decision Makers, Financial Times/ Prentice Hall, 5 edition, 2009.

W1: Student knows to a significant extent, selected methods and tools of data acquisition, description, modelling and identification of regularities governing economic processes – K_W04

Due to the protracted state of the pandemic, and considering the recommendations of the University authorities regarding the sanitary regime during group classes, an exam will be held on Moodle.

Lecture:

W1: exam - single choice test +++

This course shows the fundamental concepts of managerial accounting.

After the end of the course student knows:

Within the scope of lectures - W1:

1. knows, understands and considers – from the perspective of management theory – the principles and methods of rationalising decision making, regarding strategic decisions in particular,

2. sources of costs, revenues and profit,

3. factors influencing value of profit,

4. calculation of prices,

5. analysis financial reports for management purposes.

6. analysis of the relationship: the cost - sales volume – profit,

7. analysis of the threshold profitability and earnings sensitivity.

Within the scope of classes - U1, K1:

1. can forecast, identify and analyse problems related to the operations and development of an organisation, making use of theoretical knowledge and formulating own opinions describes chosen problem,

2. uses proper methods to find solution,

3. formulates decision-making problems,

4. uses proper methods to find optimal solutions,

5. interprets results.

6. can plan and act as an entrepreneur,

7. understands the need to constantly strive to broaden their knowledge and their skills,

8. can interact and work within the task forces, taking in their various roles,

9. has knowledge and skills that allow them to extract information in order to solve specific problems,

10. can independently and critically complement the knowledge and skills,

11. can think and act in an entrepreneurial manner.

lecture