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Managerial Accounting

Informacje ogólne

Kod przedmiotu: 1155-12-M21-0-ManAc
Kod Erasmus / ISCED: 04.002 Kod klasyfikacyjny przedmiotu składa się z trzech do pięciu cyfr, przy czym trzy pierwsze oznaczają klasyfikację dziedziny wg. Listy kodów dziedzin obowiązującej w programie Socrates/Erasmus, czwarta (dotąd na ogół 0) – ewentualne uszczegółowienie informacji o dyscyplinie, piąta – stopień zaawansowania przedmiotu ustalony na podstawie roku studiów, dla którego przedmiot jest przeznaczony. / (0410) Biznes i administracja Kod ISCED - Międzynarodowa Standardowa Klasyfikacja Kształcenia (International Standard Classification of Education) została opracowana przez UNESCO.
Nazwa przedmiotu: Managerial Accounting
Jednostka: Katedra Rachunkowości Zarządczej
Grupy: _Erasmus - rozkład zajęć
Management - plan studiów 1 rok 2 stopnia
Management, 1 rok II stopnia, PRK, przedmioty obowiązkowe
Punkty ECTS i inne: 4.00 Podstawowe informacje o zasadach przyporządkowania punktów ECTS:
  • roczny wymiar godzinowy nakładu pracy studenta konieczny do osiągnięcia zakładanych efektów uczenia się dla danego etapu studiów wynosi 1500-1800 h, co odpowiada 60 ECTS;
  • tygodniowy wymiar godzinowy nakładu pracy studenta wynosi 45 h;
  • 1 punkt ECTS odpowiada 25-30 godzinom pracy studenta potrzebnej do osiągnięcia zakładanych efektów uczenia się;
  • tygodniowy nakład pracy studenta konieczny do osiągnięcia zakładanych efektów uczenia się pozwala uzyskać 1,5 ECTS;
  • nakład pracy potrzebny do zaliczenia przedmiotu, któremu przypisano 3 ECTS, stanowi 10% semestralnego obciążenia studenta.
Język prowadzenia: angielski
Wymagania wstępne:

(tylko po angielsku) It requires basic knowledge of corporate finance, financial accounting, financial statement.

Rodzaj przedmiotu:

przedmiot fakultatywny

Całkowity nakład pracy studenta:

(tylko po angielsku) 1. Direct active participation in classes conducted with the participation of an academic teacher:

- 15 hours - lecture

- 15 hours - exercises

- 30 hours - consultations

Total number of contact hours: 60 hours


2. Student's own work:

- 20 hours - preparation for classes

- 20 hours - preparation for passing

Total student's own work: 40 hours


Total student workload: 100 hours

Efekty uczenia się - wiedza:

(tylko po angielsku) W1: Knows to a significant extent, selected methods and tools of data acquisition, modelling and reporting in the decisiion making process – K_W04


Efekty uczenia się - umiejętności:

(tylko po angielsku) U1: Is able to support managers in the decision making process by predicting and analysing complex problems related to practical functioning of institutions – K_U01


Efekty uczenia się - kompetencje społeczne:

(tylko po angielsku) K1: Is willing to think and act as a manager to get information, required in the decision making process - K_K04


Metody dydaktyczne:

(tylko po angielsku) Expository teaching methods:

- informative lecture – Power Point presentation of theoretical issues and practical examples.

Exploratory teaching methods:

- practical – solving of practical cases, project, discussion, group work.



Metody dydaktyczne podające:

- wykład informacyjny (konwencjonalny)

Metody dydaktyczne poszukujące:

- ćwiczeniowa
- obserwacji
- projektu
- studium przypadku

Skrócony opis: (tylko po angielsku)

This course shows the fundamental concepts of managerial accounting.

After the end of the course student knows:

Within the scope of knowledge (e.g.):

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.

Within the scope of skills (e.g.):

1. can forecast, identify and analyse problems related to the operations 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.

Within the scope of social competence (e.g.):

1. can plan and act as an entrepreneur,

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

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

Pełny opis: (tylko po angielsku)

This course shows the fundamental concepts of managerial accounting. Especially in range of such topics as:

1. The scope of management accounting:

a) definition of management accounting,

b) users of accounting information,

c) the decision-making process,

d) the role of the management accountant in the management process,

e) cost accounting and management accounting,

f) sources of costs, revenues and profit.

2. Cost and revenue classification

a) Classification of costs for stock valuation and profit measurement

b) Classification for decision-making and planning

c) Classification for control

3. Cost-Volume-Profit Analysis:

a) cost-volume-profit relationships,

b) the break-even chart,

c) the break-even analysis and the contribution margin,

d) the break-even analysis for single assortment production,

e) the break-even analysis for multi assortment production,

f) the break-even analysis modiffications,

g) the break-even analysis for cash flow.

4. Profit sensitivity analysis:

a) margin of safety

b) marginal values

c) operating leverage

d) financial leverage

e) profit multiplayers.

5. Pricing decisions:

a) product life circle,

b) cost-based pricing formulae,

c) limitations of cost-based pricing,

d) reasons for using cost-based pricing formulae,

e) Boston Consulting Group Matrix,

f) relevant costs vs. pricing decisions.

6. Cost estimation:

a) purchasing power of money,

a) the visual inspection method,

b) the High-low method,

c) linear regression analysis - The least-squares method,

d) the coefficient of determination.

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.

Literatura: (tylko po angielsku)

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.

Metody i kryteria oceniania: (tylko po angielsku)

Lecture:

W1: exam - single choice test +++

Classes:

U1: tasks to solve +++

K1: continuous evaluation +++

Praktyki zawodowe: (tylko po angielsku)

not applicable

Zajęcia w cyklu "Semestr letni 2021/22" (zakończony)

Okres: 2022-02-21 - 2022-09-30
Wybrany podział planu:
Przejdź do planu
Typ zajęć:
Ćwiczenia, 15 godzin więcej informacji
Wykład, 15 godzin więcej informacji
Koordynatorzy: Aldona Glińska-Neweś, Piotr Kozak
Prowadzący grup: Piotr Kozak
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Egzamin
Ćwiczenia - Zaliczenie na ocenę
Wykład - Egzamin
Skrócony opis: (tylko po angielsku)

This course shows the fundamental concepts of managerial accounting.

After the end of the course student knows:

Within the scope of knowledge:

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 skills:

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.

Within the scope of social competence:

1. can plan and act as an entrepreneur,

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

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

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

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

6. can think and act in an entrepreneurial manner.

Pełny opis: (tylko po angielsku)

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.

Literatura: (tylko po angielsku)

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.

Uwagi: (tylko po angielsku)

-

Zajęcia w cyklu "Semestr letni 2022/23" (zakończony)

Okres: 2023-02-20 - 2023-09-30
Wybrany podział planu:
Przejdź do planu
Typ zajęć:
Ćwiczenia, 15 godzin więcej informacji
Wykład, 15 godzin więcej informacji
Koordynatorzy: Aldona Glińska-Neweś, Piotr Kozak
Prowadzący grup: Piotr Kozak
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Egzamin
Ćwiczenia - Zaliczenie na ocenę
Wykład - Egzamin
Skrócony opis: (tylko po angielsku)

This course shows the fundamental concepts of managerial accounting.

After the end of the course student knows:

Within the scope of knowledge:

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 skills:

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.

Within the scope of social competence:

1. can plan and act as an entrepreneur,

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

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

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

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

6. can think and act in an entrepreneurial manner.

Pełny opis: (tylko po angielsku)

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.

Literatura: (tylko po angielsku)

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.

Uwagi: (tylko po angielsku)

-

Zajęcia w cyklu "Semestr letni 2023/24" (w trakcie)

Okres: 2024-02-20 - 2024-09-30
Wybrany podział planu:
Przejdź do planu
Typ zajęć:
Ćwiczenia, 15 godzin więcej informacji
Wykład, 15 godzin więcej informacji
Koordynatorzy: Aldona Glińska-Neweś, Piotr Kozak
Prowadzący grup: Piotr Kozak
Lista studentów: (nie masz dostępu)
Zaliczenie: Przedmiot - Egzamin
Ćwiczenia - Zaliczenie na ocenę
Wykład - Egzamin
Skrócony opis: (tylko po angielsku)

This course shows the fundamental concepts of managerial accounting.

After the end of the course student knows:

Within the scope of knowledge:

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 skills:

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.

Within the scope of social competence:

1. can plan and act as an entrepreneur,

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

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

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

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

6. can think and act in an entrepreneurial manner.

Pełny opis: (tylko po angielsku)

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.

Literatura: (tylko po angielsku)

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.

Uwagi: (tylko po angielsku)

-

Opisy przedmiotów w USOS i USOSweb są chronione prawem autorskim.
Właścicielem praw autorskich jest Uniwersytet Mikołaja Kopernika w Toruniu.
ul. Jurija Gagarina 11, 87-100 Toruń tel: +48 56 611-40-10 https://usosweb.umk.pl/ kontakt deklaracja dostępności USOSweb 7.0.1.0 (2023-11-21)