5441337420

Zał. nr 4 do ZW 64/2012

FACULTY OF COMPUTER SCIENCE AND MANAGEMENT SUBJECT CARD

Name in Polish Rachunkowość zarządcza

Name in English Management Accounting

Main field of study (if applicable): Management

Specialization (if applicable): Business Information Systems

Level and form of studies: 2nd Ievel, full-time

Kind of subject: obligatory

Subject codę FBZ1201

Group of courses NO_

	Lecture	Classes	Laboratory	Project	Seminar
Number of hours of organized classes in University (ZZU)	15	15
Number of hours of total student workload (CNPS)	60	60
Form of crediting	crediting with grade	crediting with grade
For group of courses mark (X) finał course
Number of ECTS points	2	2
including number of ECTS points for practical (P) classes		2
including number of ECTS points for direct teacher-student contact (BK) classes	0,5	0,5

PREREQUISITES RELATING TO KNOWLEDGE, SKILLS AND OTHER COMPETENCES

1.    basie information on accounting system

2.    basics of financial statements (balance sheet, income statement, cash flow statement)

3.    basics of finance management (cost of Capital, time value of money, NPV method)

4.    practical use of spreadsheet (Excel)_

SUBJECT OBJECTIVES

C1 to provide an overview of how management accounting information supports decision-making process regarding traditional and modern management strategies

C2 to provide a managerial emphasis stressing value creation over accounting techniques SUBJECT EDUCATIONAL EFFECTS

relating to knowledge:

PEK_W01 Knows the difference between management and financial accounting PEK_W02 Knows the meaning of costs, costs behavior, and how costs are assigned to product and services

PEK_W03 Knows the C-V-P Analysis and ABC Method PEK_W04 Knows the way accounting is used for planning and control

relating to skills:

PEK_U01 Has ability to define and describe fixed and variable costs

PEK_U02 Can determine the break-even point, explain the impact of risk, uncertainty, and