Objectives and competences
In this course students enhance their basic accounting knowledge with knowledge of basic methods and tools of cost accounting and gain the ability of costing by different types od cost facilities and different types of business decisions.
Content (Syllabus outline)
1. The meaning, role and importance of cost accounting, basic profesional frameworka and connection with financial and management accounting.
2. Systems and methods of cost measurement (including documentation, recording in subsidiary ledgers and commonly used analitical reports of business resources).
3. Systems and methods of cost assignment and allocation.
4. Different types of cost reporting.
Learning and teaching methods
Lectures, discusion and case analysis, exercises, individual studies.
Intended learning outcomes - knowledge and understanding
Knowledge and understanding:
Students:
- are familiarized with the role and importance of cost accounting in an organization
- acquire fundamental knowledge of basic principles and methods of cost measurement, assignment and allocation
- get practical skills to use different cost systems and tools.
Intended learning outcomes - transferable/key skills and other attributes
Cognitive/Intellectual skills:
Students:
- are able to choose and use appropriate systems and tools for cost measurement, assignment and allocation, depending on business activities.
Key/Transferable skills:
Students:
- further develop skills and expertise in the use of knowledge in the cost accounting area
- can select and manage accounting tools with minimal guidelines.
Practical skills:
Students get practical know-how of cost measurement, assignemnt and allocation.
Readings
Obvezna študijska literatura (Compulsory textbooks):
- Turk I., Kavčič S., Koželj S.: Stroškovno računovodstvo. Zveza računovodij, finančnikov in revizorjev Slovenije, Ljubljana 2001. (poglavja 3.6 do 3.9, 4., 6., 7., 8. ter 14.3.5 do 14.3.8).
- Koletnik: Računovodstvo za notranje uporabnike informacij, 2. – dopolnjena izdaja, Zveza računovodij, finančnikov in revizorjev Slovenije, Ljubljana 2004 ali ponatis 2007; (1. – 4. del str. 15-416).
- Izbrane vsebine iz veljavnih strokovnih pravil s področja stroškovnega računovodstva.
- Gradivo za vaje in dodatno gradivo za predavanja v e-učilnici predmeta.
Dodatna študijska literatura (Additional textbooks):
- Korošec B., Horvat R., Vukovič D.: Osnove stroškovnega in poslovodnega računovodstva. Gradivo za vaje. EPF Maribor, 2009 (poglavje 2).
Additional information on implementation and assessment Written examination.
The written examination may be replaced by two intermediate tests.