Бакалавриат
2025/2026
Управленческий учет
Статус:
Курс обязательный (Международная программа по экономике и финансам)
Направление:
38.03.01. Экономика
Кто читает:
Международный институт экономики и финансов
Где читается:
Международный институт экономики и финансов
Когда читается:
3-й курс, 1-4 модуль
Формат изучения:
без онлайн-курса
Охват аудитории:
для своего кампуса
Язык:
английский
Кредиты:
4
Course Syllabus
Abstract
The Management Accounting is a full year elective course for the 3-rd year ICEF students. The course is taught in English and finally examined by the University of London international programme or internally in ICEF. The course is focused on the process of making management decisions based on the financial and nonfinancial information about transactions and performance of an enterprise. This information can be collected, processed and presented in certain way to assist in this process. Among the topics covered are profitability decisions for different types of business activities or business units, pricing decisions, choosing from alternative options while deciding on additional costs or expenses or additional sales opportunities within limited production capacities. Special attention is given to the application of the cost accounting methods: marginal and absorption costing, job costing and process costing. Cost analysis has a significant influence on the pricing decisions and transfer prices. A large part of the course is devoted to the planning and budgeting process in the company as a management tool. The discussion of modern methods of performance management such as EVA, RI and Balanced Score Card brings a special value of the program. The course has a Principles of Accounting course as a prerequisite.