The aim of mastering the discipline: the formation of students theoretical knowledge and practical skills and techniques of strategic management accounting in making effective management decisions entities operating in a competitive environment.
Tasks of the course: use of the educational process for students mastering the features of formation and presentation of information necessary for the formulation of strategic objectives and their implementation to ensure the effective functioning of the economic agents in a dynamic market environment.
Results of educational:
As a result of the course students should:
- Know: the tools of cost management and strategic management accounting; application of different types of budget systems and methods for transfer pricing analysis and evaluation of the results of the application of transfer pricing methods ;, analysis and assessment of the performance of units; analysis "costs - production volume - profit" for several products in the face of uncertainty; Differences between relevant and irrelevant costs for management decisions.
- Be able to: apply, analyze, and evaluate the results obtained using the tools of cost management and strategic management accounting; apply various types of budget systems and analyze production and market rejection; transfer pricing methods used to analyze and evaluate the results of the application of transfer pricing methods; apply, analyze, and evaluate the performance of the units; understand and apply analysis "costs - production volume - profit" for several products in the face of uncertainty; to apply the relevant cost analysis for decision-making; apply reasonable investment decisions using valuation techniques capital investments.
Summary course rozkryvaэtsya in these topics: Strategic management accounting system integrated management entities. Estimation of strategic management accounting. Cost management business entities. Planning of economic activity and costing. Analysis of deviations. Flexible estimate. Transfer pricing. Financial performance of departments businesses. Analysis of "cost-volume-profit products" (SVR). Terms of uncertainty. Measurements of the relevant income and expense for decision making. The analysis of investment decisions. Linear programming for the purpose of strategic management accounting. Use of strategic management accounting for effective management decisions