Infopaket

Management accounting of business processes

ОК 1.9.

Обов’язкова дисципліна для ОП

Second

2023/2024

3 Semester

4

PLO 6 To determine the information needs of users of accounting information in the management of the enterprise, to provide advice to management 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

External form

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.

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.

Lecture, practical classes, independent work

Testing, poll, problem solving, discussion, exam

Ukrainiane