SHEB502 Управленско счетоводство

Анотация:

Management accounting serves the multiple information needs of managers. It consists of accounting tools

and techniques for gathering and reporting financial, production, and distribution data to meet management information needs. In light of the constantly changing conditions in the local and global business environment, managers need to obtain information about these changes, interpret it and use it in their planning and decision-making in order for their business to remain competitive.

Upon completion of the module, the students should be able to analyse and produce a budget with its various components, understand the concepts behind manufacturing costing systems and know the operational logic of adjusting the net working capital of a company.

прочети още
Бизнес икономика (съвместна програма с Шефилдския университет)

Преподавател(и):

 Violeta Sfouri  
доц. Станислава Георгиева  д-р
 Милена Малиновска  

Описание на курса:

Компетенции:

By the end of the module, a student will be able to:

- Know how to treat manufacturing product costs and period costs in relation to the financial statements.

- Understand profoundly the nature of manufacturing overhead and know the major approaches of overhead allocation to production.

- Apply and understand the contrasts between Job Order Costing and Activity Based Costing and apply them to calculate manufacturing costs and cost per individual production item.

- Execute a master budget of a company. Understand the composition of the operational budgets and the links between them and the pro-forma statements.

- Know the major sources of short-term financing, the characteristics of the various current assets, current liabilities.

- Analyses the levels of net working capital and understands its significance and impact on the liquidity and profitability of a company.
Предварителни изисквания:
Successful completion of the course "Principles of Accounting"

Форми на провеждане:
Редовен

Учебни форми:
Лекция

Език, на който се води курса:
Английски

Теми, които се разглеждат в курса:

  1. Introduction to Management Accounting
  2. Manufacturing Overhead
  3. Product Costing Systems (Job Order Costing and Activity Based Costing)
  4. Short-run Financial Analysis (Cost-Volume-Profit)
  5. The Budgeting Process
  6. Revision

Литература по темите:

1. Wild, J. and Shaw, K. (2021) Fundamental Accounting Principles. 25 th edition, McGraw Hill.

2. Needles, B., Powers, M. and Crosson, S. (2014) Principles of Accounting. 12th edition, South-Western Cengage Learning

3. Blocher E., Chen K., Lin T. (2008) Cost Management: A Strategic Emphasis. 2nd edition. McGraw Hill

4. Crosson, S. and Needles, B. (2011) Managerial Accounting. 9th edition. Houghton Mifflin

5. Hilton, R. & Platt, D. (2017). Managerial Accounting. (11th eds).

6. Jones, M. (2006). Management Accounting. John Wiley and Sons Ltd.

7. Drury, C. (2018). Management and Cost Accounting. 10th eds. Thomson Learning

8. Gitman, L. (2015). Principles of Managerial Finance. 14th ed. Addison Wesley Publishing Company.

9. McLaney, E. (2009). Business Finance: Theory & Practice. 8th Des. Prentice Hall - Financial Times

10. Atrill, P. & McLaney, E. (1994) Management Accounting - an Active Learning Approach. Blackwell Business

11. Block, S. B., Hirt, G. A., & Danielsen, B. R. (2015). Foundations of Financial Management. 10th eds. McGraw-Hill Education.