ECTS
ECTS Course Catalogue
Course details
Course code: RIPS20115o15Semester: 2015/2016 summer
Name: Controlling and management accountancy
Major: Production Engineering and Management
Study Type: second cycle
Course type: compulsory
Study Semester: 3
ECTS points: 4
Hours (Lectures / Tutorials / Other): 15 / 30 / 0
Lecturer: Dr Krzysztof Prymon
Language of instruction: Polish
Learning outcomes: Knowledge: The student possesses deep knowledge based on strong theoretical background , concerned with finance and accountancy. This covers: principles of financing and investments and methods of evaluating the investment projects, principles and legal framework of accountancy, business operations, account of costs and effects of production factors management. Skills: The student is capable of supervising the objects and systems of management, selecting and education the personnel, managing the costs, finances and capital. He or she is can manage the company and its investments and can formulate the targets in the field of technology of management and finance. Also the student can prepare well founded reports and present them in oral way.
Competences: Social competences: The graduate can precisely conduct the undertaken tasks and identify right priorities the allocate the roles for the personnel.
Prerequisites: Finance and accounting in costing for engineers
Course content: Controlling as a system of managing the decentralised enterprise- an essence of the system,decentralisation process, the performance of managerial function in responsibility centers. Strategic controlling and operational controlling-differences between general approaches, and perception of controlling depending of management levels and time horizons. The ideas of strategic controling with respect to kind of an enterprises. Financial controlling. Managerial accountancy that supports strategic controlling- controlling supporting tools based on costs accounts, transfer prices, margins and measuring systems. Strategic controlling tools concerned with strategic analysis, strategy choices, and evaluating the results - product matrixes, life cycles, benchmarking, balance score cards. The process of realization of investment projects and strategic controlling oriented on value. The risk analysis as an element of strategic controlling, the risk measurement with respect to kind of business activities,, risks related to credits and risk concerned with sources of financing.
Recommended literature: 1. Tubis A. Prymon K. „Controlling i rachunkowość zarządcza” Wyd. CL Consulting i Logistyka, Oficyna Wydawnicza NDiO Wrocław 2011 2. Dobija M. Rachunkowość zarządcza i controlling, Wydawnictwo Naukowe PWN, Warszawa 2012
Assessment methods: Knowledge: Written exam based on tests Skills: Practical problem solving during classes. Societal competencies : Assessment of collective work and capabilities of publicly presenting the research results.
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