Infopaket

Management Accounting

ВК 3.2.3

Вибіркова дисципліна для ОП

Second

2023/2024

3 Semester

6

PLO 1. Critically comprehend, select and use the necessary scientific, methodological and analytical tools for management in unpredictable conditions. PLO 2. Identify problems in the organization and justify methods for solving them. PLO 8. Use specialized software and information systems to solve management problems of the organization. PLO 18. To form and adapt the system of methods of management of the organizations in the conditions of uncertainty of functioning. PLO 19. Apply methods to assess the effectiveness of investment portfolio management, methods of fundamental and technical analysis in investment decisions, modern models and methods of optimizing real and financial investments.

External 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 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.

1. Атамас П.Й. Управлінський облік: навч. посіб. 2-ге вид. Київ: Центр учбової літератури, 2009. 440с. 2. Брадул О.М., Шепелюк В.А. Управлінський облік: навч.-практ.посіб. Київ: Кондор-видавництво, 2017. 352 с. 3. Голов С.Ф. Управлінський облік: підручник. Київ: Центр учбової літератури, 2018. 534 с. 4. Горовий Д.А., Давидюк Т.В., Кравченко С.М., Манойленко О.В. Управлінський облік. Збірник задач і вправ: навч.посіб. Харків, Видавничий дім «Гельветика», 2018. 400 с. 5. Загородній, А.Г, Партин Г.О., Ясінська А.І., Воскресенська Т.І., Дзьоба Н.Б. Управлінський облік: практикум. Львів: Видавництво Львівської політехніки, 2017. 364 с. 6. Колеснікова О., Гуцаленко Л., Марчук У. Управлінський облік: навч.посіб. Київ: Центр учбової літератури, 2020. 228 с.

Problem-oriented learning: lectures, seminars, consultations, independent work.

Forms of student assessment: (max. 100 points and minimum. 60 points) 1. Survey and problem solving (LO 1; 2.1-2.3; 3.1; 4) - 20 points / 12 points; 2. Independent work - calculated individual task (LO 1; 2.1-2.3; 3.2; 4) - 60 points / 36 points; 3. Final test (LO 1; 2.1-2.3; 4) - 20 points / 12 points. The final control is carried out in the form of a written test, which is evaluated with a maximum of 20 points and is conducted in one of the last seminars in the discipline. The final grade in the student's discipline is set based on the results of work during the semester as the sum of points obtained during the academic semester, including points obtained for independent work and the final test.

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