Infopaket

Management Accounting

ОК 1.15

Обов’язкова дисципліна для ОП

Second

2023/2024

4 Semester

3

PLO 14. Build and research conceptual, mathematical, and computer models of objects and processes in the field of management. PLO 18. Apply modern tools for portfolio investment analysis, justify management decisions on the formation of the investment portfolio, evaluate the effectiveness of investment portfolio management of the institutional investor, to carry out investment monitoring.

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 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.

1. Oral interview, discussion (LO1; 2.1; 3.2) - 10 points / 6 points; 2. Solving problems (LO 1; 2.1-2.3; 3.1; 4) - 20 points 1 12 points; 3. Testing (LO1; 2.1-2.3) - 20 points / 12 points; 4. Modular test (LO 1; 2.1-2.3; 4) - 20 points / 12 points; 5. Independent work (LO 1; 2.1-2.3; 3.2; 4) - 10 points / 6 points; 6. Final test (LO 1; 2.1-2.3; 4) - 20 points / 12 points.

Ukrainian