Management accounting of business processes

Course: Accounting, Taxation and Control

Structural unit: Faculty of Economics

Title
Management accounting of business processes
Code
ОК 1.9.
Module type
Обов’язкова дисципліна для ОП
Educational cycle
Second
Year of study when the component is delivered
2023/2024
Semester/trimester when the component is delivered
3 Semester
Number of ECTS credits allocated
4
Learning outcomes
PLO 6 Determine the information needs of users of accounting information in the management of the enterprise, provide advice to management personnel of the entity on accounting information. PLO 7 Develop internal standards and forms of management and other reporting of business entities. PLO 10 Collect, evaluate and analyze financial and non-financial data to generate relevant information for management decisions
Form of study
Full-time form
Prerequisites and co-requisites
Know: features of cost classification and their behavior; cost management methods; theoretical and methodological aspects of planning and budgeting; features of using CVP analysis; modern methods of making managerial decisions, in particular, in conditions of uncertainty. To have skills of application of general scientific and special methods of research of economic phenomena and processes at the enterprise; development and implementation of approaches and internal documents to improve management accounting in the enterprise; application of specialized information systems and computer technologies and methodological tools of accounting in the activities of business entities.
Course content
The discipline "Management Accounting of Business Processes" contributes to the formation of a system of knowledge of students on the methods of management accounting of business processes, the use of modern methods of business analysis and reporting, as well as management decisions. Theoretical and methodological and organizational principles of business efficiency management of business entities in general, and in terms of business processes are revealed. Approaches and methods of decision-making in conditions of uncertainty and risk, investment projects, tools of strategic management accounting, analysis and cost planning to improve the competitiveness of economic entities are considered.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lecture, practical classes, independent work
Assessment methods and criteria
Testing, poll, problem solving, discussion, exam, modular test, exam
Language of instruction
Ukrainiane

Lecturers

This discipline is taught by the following teachers

Iryna Skliaruk
Department of Accounting and Audit
Faculty of Economics

Departments

The following departments are involved in teaching the above discipline

Department of Accounting and Audit
Faculty of Economics