Objectives and competences
In this course students systematically enhance their theoretical and practical knowledge in the field of management accounting.
Content (Syllabus outline)
? Mission, basic areas and procedures/tools of contemporary management accounting
? Budgeting
? Performance measurement systems
? Examples of accounting information for complex business decisions
? Behavioral (inclusive ethical) issues of management accounting
Learning and teaching methods
Lectures, discusion and case analysis, problem solving, individual study.
Intended 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.
Intended 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.
Readings
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.: Poslovodno računovodstvo 2 – dopolnilno študijsko gradivo. EPF Maribor, 2013.
- Korošec, B.; R. Horvat: Poslovodno računovodstvo 2. Gradivo za vaje. EPF Maribor, 2016.
- Izbrane vsebine iz veljavnih strokovnih pravil s področja poslovodnega računovodstva.
- Gradiva za predavanja in vaje v e-učilnici predmeta.
Dodatna študijska literatura (Additional textbooks):
Izbrani aktualni članki s področja merjenja dosežkov in druga dodatna literatura, posredovana na predavanjih in vajah.
Additional information on implementation and assessment Written exam.
The written examination may be replaced by two intermediate tests.