Бакалавриат
2020/2021
Управленческий учет
Статус:
Курс по выбору (Экономика)
Направление:
38.03.01. Экономика
Кто читает:
Департамент финансов
Где читается:
Санкт-Петербургская школа экономики и менеджмента
Когда читается:
4-й курс, 1 модуль
Формат изучения:
без онлайн-курса
Язык:
английский
Кредиты:
3
Контактные часы:
24
Course Syllabus
Abstract
This introductory course covers the main areas required to gain a firm foundation in the subject. Part 1 provides a broad introduction to the nature and purpose of management accounting. Part 2 concerns with identifying cost information and using it to make short-term and medium-term decisions. Part 3 introduces students to costing methods. Part 4 deals with the ways in which management accounting can be used in making plans (budgets) and in trying to ensure that those plans are actually achieved. Part 5 deals with ‘strategic management accounting’. This is an increasingly important area of management accounting that focuses on factors outside the organisation but which have a significant effect on its success. Students will explore some up-to-date and seminal management accounting researches. The course consists of lectures (22 hours) and tutorials (14 hours). The tutorials involve the presentation of seminal and current researches by small groups of students followed by the discussion of these presentations. All course participants also must write a short essay (4000- 5000 signs) in which they will try to solve some problem case by management accounting information application.
Learning Objectives
- To understand essential managerial accounting concepts which have being used within organizations for decision-making purposes and being the parts of current research interests.
Expected Learning Outcomes
- Students are able to define and apply basic management accounting concepts.
- Students understand the links between research and practice approaches in management accounting subject field.
- Students differentiate costs by categories, costing approaches, topics in management accounting research field.
- Students explain the choice of management accounting methods for specific organizational cases.
Course Contents
- Topic 1. Management accounting: an overview. Research and practice subject field
- Topic 2. Cost concepts and costs allocation
- Topic 3. Job-Order costing and Process costing
- Topic 4. Direct costing, Full costing and ABC
- Topic 5. Normative costing and Budgeting as an organizational control tool
- Topic 6. Strategic management accounting
Assessment Elements
- PresentationWe will not accept any late submissions of an essay. The only opportunity to submit a late essay is to write a letter to the program office and receive a confirmation within a week after the case of absence. If you plagiarize, you will fail, all essays are checked by plagiarism checker. All the submissions are uploaded to the LMS or Moodle system, no emails are accepted. Written (without public oral) presentation as a computer or paper file will be grade a half mark comparatively with public oral one.
- Final examThe final exam will take the form of 60 minutes written task.
- EssayWe will not accept any late submissions of an essay. The only opportunity to submit a late essay is to write a letter to the program office and receive a confirmation within a week after the case of absence. If you plagiarize, you will fail, all essays are checked by plagiarism checker. All the submissions are uploaded to the LMS or Moodle system, no emails are accepted.
Bibliography
Recommended Core Bibliography
- Arora, M. N. (2009). Management Accounting : (theory, Problems and Solutions) (Vol. 1st ed). Mumbai [India]: Himalaya Publishing House. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=342143
Recommended Additional Bibliography
- Burney, L. L., & Malina, M. A. (2019). Advances in Management Accounting (Vol. First edition). Bingley, U.K.: Emerald Publishing Limited. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=2012180