MANAGERIAL ACCOUNTING
| Title | ΔΙΟΙΚΗΤΙΚΗ ΛΟΓΙΣΤΙΚΗ / MANAGERIAL ACCOUNTING |
| Code | 12ΕΣ07 |
| Faculty | Social and Economic Sciences |
| School | Economics |
| Cycle / Level | 1st / Undergraduate |
| Teaching Period | Winter |
| Coordinator | Sofia Kalatha |
| Common | Yes |
| Status | Active |
| Course ID | 100001534 |
Programme of Study: UPS School of Economics (2013-today)
Registered students: 35
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|---|---|---|---|
| OIKONOMIAS | Elective Courses belonging to the other | 5 | 3 | 3 |
| DIOIKĪSĪ EPICΗEIRĪSEŌN | Elective Course belonging to the selected specialization (Elective Specialization Course) | 5 | 3 | 3 |
| Academic Year | 2017 – 2018 |
| Class Period | Winter |
| Faculty Instructors | |
| Class ID | 600098416
|
Course Type 2016-2020
- General Knowledge
Course Type 2011-2015
General Foundation
Mode of Delivery
- Face to face
Digital Course Content
- e-Study Guide https://qa.auth.gr/en/class/1/600098416
Language of Instruction
- Greek (Instruction, Examination)
Learning Outcomes
The course deals with the use of accounting information for decision making. Specific topics emphasized include cost classification, cost measurement systems, activity based costing, segment reporting and performance evaluation. Lectures will emphasize on both the qualitative and the quantitative aspects of the course and the assigned readings will offer a more balanced coverage of topics
General Competences
- Apply knowledge in practice
- Retrieve, analyse and synthesise data and information, with the use of necessary technologies
- Adapt to new situations
- Make decisions
- Work autonomously
- Work in teams
- Work in an international context
Course Content (Syllabus)
Financial and management accounting. Cost classifications: Variable and fixed cost. Cost-volume-profit relations. Variable and full costing. Activity based costing. Target costing. Pricing. Segment reporting and transfer prices. Profitability analysis and profit wheels. Balanced scorecard. Residual income and Economic Value Added.
Keywords
Variable costing, activity based costing, transfer pricing, balanced scorecard, economic value added.
Educational Material Types
- Book
Course Organization
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 82 | 2.9 | ✓ | ✓ | |
| Exams | 2 | 0.1 | |||
| Total | 84 | 3 |
Student Assessment
Student Assessment methods
- Written Exam with Short Answer Questions (Summative)
- Written Exam with Extended Answer Questions (Summative)
Bibliography
Course Bibliography (Eudoxus)
R. Garrison – E. Noreen (2005) «Διοικητική Λογιστική», Εκδόσεις Κλειδάριθμος
Additional bibliography for study
R. Garrison – E. Noreen : Managerial Accounting, 14th Edition, McGraw Hill.
Last Update
20-04-2016
