Valdymo apskaita (FIN103)

Programos kodas:
Mokymosi kalba:
Anglų kalba
Atsisiųsti dalyko aprašą

Dalyko aprašymas

This is main course of managerial accounting. During lectures and practices students will learn to understand the importance of accounting information, which is main input for corporate decisions regarding new product development, pricing strategy, performance evaluation, etc. This course covers cost accounting, which provide main data to management accounting, and management accounting, which concerned with the measurement information to managers. Management accounting course combines theory with practical examples, using case discussions and simulations, exercises. Course starts with the general overview of cost and management accounting, introducing basic terms and concepts. The next building block consists of presentation of different costing systems. The last part of the course deals with planning, control and performance measurement issues in the companies.

Dalyko tikslas

The aim of the course is to teach students how to analyze, prepare and provide key data to managers for planning and controlling, as well as make costing for products, services and customers. By focusing on basic concepts, analyses, uses, this course will help to understand, apply managerial tools for business strategy and implementation.

Dalyko rezultatai

  • To be able to specify main tasks of management accounting and explain the difference between management and financial accounting.
  • To be able to create margin indicators for management accounting decision making.
  • To be able to specify the chain of product value creation, estimate the cost of goods using different methods, estimate the influence of service departments on cost of goods, and be able to perform break-even point analysis.
  • To be able to specify budget structure and prepare master budget.
  • To be able to make variance analysis of operating budgets, identify and explain the meaning of variance analysis importance to control function.
  • To be able to make optimal decisions, using the concept of the opportunity costs, actual and relevant information, balanced scorecard techniques.
  • To be able to work in teams, present work results in written form and oral presentation, justify and base decisions.


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