Infopaket

Management accounting of international corporations

ВБ1.4.2.2

Вибіркова дисципліна для ОП

Second

2021/2022

2 Semester

3

To understand the content and relationship financial management accounting; conceptual framework management accounting; rules and ways of forming information to make management decisions; system of construction by methods of full costs, partial costs, normative method of cost control based on standard costing and direct costing of production and commercial activities; accounting data required for management decisions; analysis of the relationship between costs, activity and profit.

Knowledge of theoretical provisions of management accounting as a function of business management, its essence, objects and tasks, general principles of implementation; systems for collecting, processing and preparing information on the actual state of the object (costs, revenues, results) of the organization and its departments; organization and methods of accounting for production costs, planning, calculation, control and analysis of production costs; methods of systematization and analytical processing of information for making operational decisions about expected income, profitability, financial condition and prospects of the organization. This competence is provided by knowledge of the basics of accounting and financial reporting.

Thematic plan of the discipline: 1. Content, functions and organization of management accounting 2. Basic concepts of management accounting 3. Accounting and calculation system by type of costs 4. Basics of budgeting and control

Lectures, seminars

The control is carried out according to the modular rating system. The score is calculated by the cumulative system. Two modular tests are evaluated at 25 points each. Completion of tasks of independent work - 10 points. The maximum number of points obtained during the semester is 80. The critical minimum access to the test is 40 points. The test takes the form of solving test tasks and practical tasks. It is estimated at a maximum of 20 points.

Ukrainian