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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.

  • doc. dr. ANDREJA LUTAR SKERBINJEK, univ. dipl. ekon.
  • doc. dr. DANIEL ZDOLŠEK, mag. ekon. in posl. ved

  • Written examination: 100

  • : 30
  • : 30
  • : 120

  • Slovenian
  • Slovenian

  • ECONOMIC AND BUSINESS SCIENCES (ACCOUNTING, AUDITING AND TAXATION) - 3rd