Checking date: 10/07/2020

Course: 2020/2021

Managerial Accounting
Study: Bachelor in Finance and Accounting (201)

Coordinating teacher: PARASKEVOPOULOU , EVITA

Department assigned to the subject: Department of Business Administration

Type: Electives
ECTS Credits: 6.0 ECTS


Students are expected to have completed
Management Accounting Management control
Competences and skills that will be acquired and learning results. Further information on this link
Knowledge: - Integrated version of the contexts of operational, organizational and behavioral in which they develop accounting information systems for top managers management Skills: - Ability to analyze information available to top managers - Choice between alternative information models. - Ability to design models of accounting information Attitudes: - Acquire an ethical decision making of top managers - To defend their own choices. - Accepting the views of other colleagues, while maintaining a critical attitude towards them.
Description of contents: programme
Decision making and Accounting: 1. Decision Trees Strategic Cost Management: 2. Life Cycle Cost Management 3. Target costing 4. Activity Based Management 5. Bench marking 6. Just in Time systems 7. Quality cost management 8. Environmental cost management 9. Business process re-engineering 10. Pricing strategies and relevant costs
Learning activities and methodology
Students as future managers will be trained in decision-making techniques on advance topics of management control. The methodology of teaching-learning for applying has three components: 1) Learning development through theory clases. 2) Technical skills development through exercises and cases solving by the student and discussed in the classroom. 3) Solution and problems detection skill through the resolution of cases by the Harvard methodology and complementary activities. 4) Tutorials: group and individual, to reinforce the learning.
Assessment System
  • % end-of-term-examination 0
  • % of continuous assessment (assigments, laboratory, practicals...) 100
Basic Bibliography
  • Horngren et al. (coordinado por Susana Gago). Control de gestión y Contabilidad directiva. Pearson. 2014
  • Horngren et al. (coordinated by Susana Gago). Management control and Managerial Accounting. Pearson. 2009 13 edición
Recursos electrónicosElectronic Resources *
Additional Bibliography
  • Maurice Hirsch Jnr. Advanced Management Accounting . Published by Cengage Learning Emea. 2010
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The course syllabus and the academic weekly planning may change due academic events or other reasons.