Valdymo apskaita tvaraus verslo vystymui (GRAB006)

Program code:
Teaching language:
Anglų kalba
Download course syllabus

Course goals

In today’s competitive and constantly changing environment relevant and timely financial information and its efficient employment for decision making is crucial for sustainable business development. The course focuses on defining and analyzing important causal relationship between factors that contribute to creating long term values of the firm. It is designed to provide students with key knowledge and skills on how to plan, measure, assess and control business processes and activities as well as products’ profitability, to plan and assess business performance and make strategic and other relevant management decisions towards sustainable business growth and company’s value maximization.

Course results

  • To be able to specify main tasks of managerial accounting, needs and characteristics of management accounting information and their relevance to value creation and sustainable business development.
  • To be able to explain how value chain model can be used to analize various activities carried out by an organization and what is the link between the activities and their use of resources.
  • To be able to identify, classify and analyse costs, make indirect cost allolation decisions, differentiate and be able to apply costing and pricing methods for different cost objects.
  • To be able to perform support department costs and divisional profitability analysis and measure efficiency of various business processes.
  • To be able to explain the link between strategies, plans and budgets; design tools for budgeting and other financial planning; identify business risks and design their management tools.
  • To be able to explain how organization could measure and manage its performance; differentiate business performance measurement models and tools; define critical success factors, design a scorecard and suggest relevant KPIs.
  • Be able to explain the scope, content and managerial implications of sustainability accounting and integrated corporate reporting.
  • Be able to cooperate with team members; to assume leadership while evaluating and solving complex ideas and cases.


envelopephone-handsetmagnifiercrosschevron-downchevron-rightarrow-upchevron-right-circle linkedin facebook pinterest youtube rss twitter instagram facebook-blank rss-blank linkedin-blank pinterest youtube twitter instagram