MANAGERIAL ACCOUNTING
| Title | ΔΙΟΙΚΗΤΙΚΗ ΛΟΓΙΣΤΙΚΗ / MANAGERIAL ACCOUNTING |
| Code | 12ΕΣ07 |
| Faculty | Social and Economic Sciences |
| School | Economics |
| Cycle / Level | 1st / Undergraduate |
| Teaching Period | Winter |
| Coordinator | Dimitrios Kousenidis |
| Common | Yes |
| Status | Active |
| Course ID | 100001534 |
Programme of Study: UPS School of Economics (2013-today)
Registered students: 322
| 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 | 2019 – 2020 |
| Class Period | Spring |
| Instructors from Other Categories | |
| Weekly Hours | 3 |
| Class ID | 600147343
|
Class Schedule
| Building | Amphitheater NOE |
| Floor | Floor 1 |
| Hall | ΑΙΘΟΥΣΑ 1 (159) |
| Calendar | Monday 09:00 to 12:00 |
Course Type 2016-2020
- General Knowledge
Course Type 2011-2015
General Foundation
Mode of Delivery
- Face to face
- Distance learning
Digital Course Content
- e-Study Guide https://qa.auth.gr/en/class/1/600147343
- eLearning: https://elearning.auth.gr/course/view.php?id=13220
Language of Instruction
- Greek (Instruction, Examination)
- English (Instruction, Examination)
Learning Outcomes
This course teaches the students the use of accounting information for decision making. Based upon theory, case studies and practical tools/methods the students learn various costing methods, such as ABC costing. Students learn the importance of decision making procedures, managemnt accounting theory and tools. They also practice the break even analysis, budgeting and pricing methods.
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
- Work in an interdisciplinary team
- Generate new research ideas
- Advance free, creative and causative thinking
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
- Notes
- Slide presentations
- Video lectures
- Book
Use of Information and Communication Technologies
Use of ICT
- Use of ICT in Course Teaching
- Use of ICT in Laboratory Teaching
- Use of ICT in Communication with Students
- Use of ICT in Student Assessment
Course Organization
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 60 | 2.1 | ✓ | ||
| Reading Assigment | 10 | 0.4 | ✓ | ✓ | |
| Written assigments | 10 | 0.4 | ✓ | ||
| Exams | 4 | 0.1 | ✓ | ||
| Total | 84 | 3 |
Student Assessment
Description
Exams in the end of the semester, regarding theory and case studies
Student Assessment methods
- Written Exam with Multiple Choice Questions (Formative, Summative)
- Written Exam with Short Answer Questions (Formative, Summative)
- Written Assignment (Formative, Summative)
Bibliography
Course Bibliography (Eudoxus)
Νεγκακης Χ., Κουσενίδης Δ., "Διοικητική Λογιστική".
Additional bibliography for study
R. Garrison – E. Noreen : Managerial Accounting, 14th Edition, McGraw Hill.
MANAGEMENT ACCOUNTING RESEARCH (ACADEMIC JOURNAL), ELSEVIER
JOURNAL OF ACCOUNTING AND ORGANIZATIONAL CHANGE (ACADEMIC JOURNAL), EMERALD
Last Update
19-01-2021
