Content (Syllabus outline)
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? Mission, basic areas and procedures/tools of contemporary management accounting
? Budgeting
? Performance measurment sistems
? Exampes of accounting information for compex business decisions
? Behavioral (inclusive ethical) issues of management accounting
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Readings
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Obvezna študijska literatura (Compulsory textbooks):
- Turk I., Kavčič S., Kokotec-Novak M.: Poslovodno računovodstvo, dopolnjena izdaja. Slovenski inštitut za revizijo, Ljubljana 2003 in kasnejše izdaje (4., 5. in 12. poglavje).
- Korošec B., Horvat R., Vukovič D.: Poglobljeno stroškovno in poslovodno računovodstvo. Gradivo za vaje. EPF Maribor, 2008. (izbrana poglavja)
- Korošec, B.; R. Horvat: Poslovodno računvoodstvo 2. Gradivo za vaje. EPF Maribor (v pripravi).
Izbrani aktualni članki s področja merjenja dosežkov
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Objectives and competences
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In this course students systematically enhance their theoretical and practical knowledge in the field of management accounting. |
Intended learning outcomes - knowledge and understanding
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Development of knowledge and understanding:
Students:
• upgrade knowledge of methods of preparing relevant accounting information for decision-making purposes,
• acquire basic knowledge of master budget preparation
• acquire basic knowledge of responsibility accounting and other performance measurement issues,
• upgrade the skills to prepare and use relevant accounting information for certain types of business decisions.
• are aware of behavioral issues in accounting information preparation and use.
Cognitive/Intellectual skills:
Students:
• are able to evaluate the importance and significance of business decision data and to select appropriate techniques for problem solving
• can identify key aspects of problem from different view points.
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Intended learning outcomes - transferable/key skills and other attributes
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Key/Transferable skills
Students:
• further develop skills and expertise in the use of knowledge in the managerial accounting area
• can select and manage information with minimal guidelines.
Practical skills:
Students get practical know-how in the field of preparing and use of management accounting information.
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Learning and teaching methods
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Lectures, discusion and case analysis, problem solving, individual study and elaboration of a seminar paper with presentation |