Managerial Accounting

General

• Code: 803
• Semester: 8th
• Study Level: Undergraduate
• Course type: Special Background
• Teaching and exams language: Greek
• Teaching Methods (Hours/Week): Lectures and Practice/Exercises (3)
• ECTS Units: 5
• Course homepage: https://elearning.cm.ihu.gr/course/view.php?id=1040
• Instructors: Pantelidis Panagiotis
• Exams Schedule:
  • 14/06/2024, 16:00 - 18:00:

Course Contents

Framework and rules of application of Administrative Accounting, data sources, information needs of the administration. Components of business operating costs and the importance of costs in managerial decision-making. Estimation of production costs and apportionment of industrial overheads. Preparation of standard costs, calculation of variances and cost variance analysis. Economic added value and its calculation, residual income. Usefulness of budgets, types of budgets and their preparation process.

Educational Goals

The course presents the framework and rules of managerial accounting, introduces the application of the rules to decision making, analyzes standard cost exclusions, the concept of equivalent units and the application of budgeting. It also describes methods of planning and controlling business activities.

Upon completion of the course students should be able to:

• Know the framework and rules of Administrative Accounting, the basic cost distinctions and cost estimation methods.
• Analyze the cost-volume of activity and profit relationship.
• Determine standard costs and analyze cost variances.
• Know the concept of equivalent units and calculate their cost per cost period.
• Apply budgeting procedures and calculate economic added value.

General Skills

to be filled

Teaching Methods

Face to face.

Use of ICT means

• Online guidance.
• Slides Projection in the classroom.
• Use of E-mail and onlne communication systems.
• Use of e-learning system (moodle).

Teaching Organization

Students Evaluation

to be filled

Recommended Bibliography

ΔΙΔΑΚΤΙΚΑ ΣΥΓΓΡΑΜΜΑΤΑ

1. Διοικητική Λογιστική, Συγγραφείς: ΝΕΓΚΑΚΗΣ ΧΡΗΣΤΟΣ,ΚΟΥΣΕΝΙΔΗΣ ΔΗΜΗΤΡΙΟΣ, Έτος Τρέχ. Έκδοσης 2014.
2. Διοικητική Λογιστική, Συγγραφείς: Needles Belverd, Powers Marian, Crosson Susan , Έτος Τρέχ. Έκδοσης 2017.
3. Διοικητική Λογιστική, Δημητράς Α. Μπάλλας Α., Εκδόσεις Γ. Δαρδάνος- Κ. Δαρδάνος ΟΕ, 2009.
4. Διοικητική Λογιστική, Garrison R.H  και Noreen E..,  Κλειδάριθμος, 2006.

ΠΡΟΣΘΕΤΗ ΠΡΟΤΕΙΝΟΜΕΝΗ ΒΙΟΒΛΙΟΓΡΑΦΙΑ

1. Διοικητική Λογιστική-Δημοπούλου-Δημάκη Ιωάννα, Εκδόσεις Νικητόπουλος Ε. & ΣΙΑ ΟΕ, 2006.
2. Προηγμένη Διοικητική Λογιστική, Συγγραφείς: Kaplan S.Robert, Atkison A.Anthony, Έτος Τρέχ. Έκδοσης 2016.

Related Research Journals

1. Management Accounting Research.