EKONOMSKO-POSLOVNA FAKULTETA


Subject
 MANAGEMENT ACCOUNTING 2 
https://aips.um.si/PredmetiBP5/UcnaEnotaInfo.asp?Zavod=12&Jezik=A&Leto=2019&Nacin=1&Predmet=U633

Study unit code    U633 2019

Level Study program or it's part Year Semester
2 B280 ACCOUNTING, AUDITING AND TAXATION 3 Winter

ECTS kredits 6

Hours - Lectures 30
Hours - Tutorial 30
Hours - Individual Student's Work 120

Lecturers
doc. dr. LUTAR SKERBINJEK ANDREJA

Languages - lectures slovene
Languages - tutorial slovene

Content (Syllabus outline)
? 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  
Textbooks
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  
Objectives
In this course students systematically enhance their theoretical and practical knowledge in the field of management accounting. 
Intendend learning outcomes - knowledge and understanding
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.  
Intendend learning outcomes - transferable/key skills and other attributes'
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.  
Learning and teaching methods
Lectures, discusion and case analysis, problem solving, individual study and elaboration of a seminar paper with presentation 

Assessment Weight (%)
Written examination 100  
Comments
• written exam 100% Two positive interim test can substitute the final exam.  
[EOP]