Methods and models of decision-making in Accounting and Analysis

Course: Accounting, Taxation and Control

Structural unit: Faculty of Economics

Title
Methods and models of decision-making in Accounting and Analysis
Code
ВБ 2.1
Module type
Вибіркова дисципліна для ОП
Educational cycle
Second
Year of study when the component is delivered
2023/2024
Semester/trimester when the component is delivered
4 Semester
Number of ECTS credits allocated
6
Learning outcomes
Learning outcomes Be able to develop and improve their professional level, independently master new methods of work and knowledge of a comprehensive vision of modern economic problems and enterprise management To possess modern innovative technologies, to substantiate the choice of application of methods of preparation and processing of information base for the needs of management of the business entity Develop programs and evaluate the effectiveness of business entities Analyze financial and non-financial data to generate relevant information for management decisions Model the application of research methods for the analysis of patterns and trends in the main directions of development of accounting, analysis and audit, taxation
Form of study
Full-time form
Prerequisites and co-requisites
1. Know: economic and accounting and analytical categories; theoretical and practical aspects of accounting and economic analysis. 2. Possess general scientific and special methods of research of economic phenomena and processes at the enterprise; skills of collecting, processing and analyzing data necessary for solving complex economic problems and decision-making in the process of activity of enterprises of various forms of ownership; skills of application of modern information technologies in social and economic researches, in particular separate branches and activity of the enterprises, establishments, the organizations.
Course content
The discipline "Methods and models of decision-making in accounting and analysis" contributes to the formation of students' knowledge of the basic processes of preparation and decision-making, evaluation of their quality, application of modern methods and mathematical models of decision-making in accounting and analytical tasks. The essence and basic principles of development and implementation of management decisions are revealed; Features of systems analysis as a method of decision making and justification, taking into account uncertainty and risk in making managerial decisions are considered. Features of the choice and application of methods and models of decision-making in the field of inventory management, investment activities, management of deviations from plans and forecasts 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
Опитування, розв’язування задач, розв’язування індивідуальних розрахункових завдань, підсумкова контрольна робота
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