Опис курсу

SUMMARY OF THE CONTENTS OF THE COURSE

“Managerial Accounting”

Normative discipline

Subject of the course

The subject of the course “Management Accounting” is the cost of production, cost of production and its costing, income, financial results by segments of activity.

The purpose of the course

Purpose of the course: formation of the system of scientific knowledge on the organization and methods of management accounting at enterprises, its improvement taking into account the best foreign and domestic experience.

The main tasks

formation of information system on management accounting, its improvement taking into account the best foreign experience.
study of principles and methods of management accounting;
place and role in managing the activity of the enterprise, ways of its organization;
to reveal the essence of the control function of management accounting on the basis of studying the methodology of accounting by responsibility centers, budgeting of the activity of enterprises;
study of management accounting;
forming management decision-making skills based on information about specific business situations.

Place in the structural and logical scheme of the direction of preparation

The discipline “Management Accounting” forms the knowledge base for studying such disciplines as “Financial Accounting”, “Strategic Management Accounting”, “Audit”.

Requirements for knowledge and skills

know

approaches to the classification of costs on different grounds;
modern methods of costing,
features of budgeting;
method of accounting system in the cost analysis.

be able to

apply appropriate methods and techniques in the cost accounting process
and costing;
monitor cost level information and their distribution across cost centers
and responsibility centers;
make management decisions aimed at ensuring the successful operation of the company.