Infopaket

Management Accounting

ОК 1.25

Обов’язкова дисципліна для ОП

First

2023/2024

6 Semester

5

PLO 02 Understand the place and importance of accounting, analytical, control, tax and statistical systems in the information support of users of accounting and analytical information in solving problems in the field of social, economic and environmental responsibility of enterprises. PLO 03 Define the essence of the objects of accounting, analysis, control, audit, taxation and understand their role and place in economic activity. PLO 04 Form and analyze financial, management, tax and statistical reporting of enterprises and correctly interpret the information obtained for management decisions PLO 05 To have methodological tools for accounting, analysis, control, audit and taxation of economic activity of enterprises. PLO 06 Understand the peculiarities of the practice of accounting, analysis, control, audit and taxation of enterprises of various forms of ownership, organizational and legal forms of management and economic activities.

Full-time form

1.Know: economic and accounting and analytical categories, the main provisions of regulations; theoretical and practical aspects of accounting; methodical recommendations of economic activity and accounting. 2. Possess general scientific and special methods of research of economic phenomena and processes at the enterprise; to organize the account and the economic analysis of economic activity of subjects of managing; skills of collecting, processing and analyzing data necessary for solving complex economic problems in the process of activity of enterprises of different forms of ownership.

The discipline "Management Accounting" is a mandatory component of the educational and professional program "Accounting and Taxation", promotes the formation of students' knowledge of the methodology and organization of management accounting, use of accounting information for reporting, analysis of calculations for management decisions. The basics of the process of organization and methodology of management accounting, the use of accounting information for reporting, analysis of calculations for management decisions are revealed. Approaches to the classification of costs, methods of accounting and costing systems, methodological tools of CVP-analysis, approaches to the analysis of relevant information for management decisions, features of planning and budgeting in the enterprise management system are considered.

Lectures, practical, independent work

Polls, problem solving, solving individual calculation tasks, modular test work, exam

Ukrainiane