Strategic accounting
Informacje ogólne
Kod przedmiotu: | 2400-ZEWW546 |
Kod Erasmus / ISCED: |
14.3
|
Nazwa przedmiotu: | Strategic accounting |
Jednostka: | Wydział Nauk Ekonomicznych |
Grupy: |
Anglojęzyczna oferta zajęć WNE UW Przedmioty kierunkowe do wyboru - studia II stopnia FR - grupa 3 (4*30h) Przedmioty wyboru kierunkowego dla studiów licencjackich FIM Przedmioty wyboru kierunkowego dla studiów licencjackich FIR Przedmioty wyboru kierunkowego dla studiów licencjackich MSEM Przedmioty wyboru kierunkowego dla studiów licencjackich MSEMen |
Punkty ECTS i inne: |
3.00
|
Język prowadzenia: | angielski |
Rodzaj przedmiotu: | nieobowiązkowe |
Założenia (opisowo): | Accounting |
Skrócony opis: |
1. Contemporary enterprises need holistic approach to the strategy implementation and the managers must use the qualitative and quantitative information to achieve goals of the organization. Accounting information must be relevant and enable the company to achieve strategic advantages. 2. This course provide knowledge about applying accounting to strategy and the advanced methods of strategic accounting are illustrated by numerous case studies. 3. Tools of strategic accounting. 4. The course is intended for M.A. students. 5. Assessment is based on group assignments (60%), and critical paper review (40%) |
Pełny opis: |
1. The Foundations of Strategic Accounting (2 hours) Strategic accounting and the business enterprise, measuring business performance, opportunity cost, financial reporting, the principal agency (P-A) model of managerial behavior. 2. Strategic Management Accounting (2 hours) Strategic decisions, corporate strategy, goals, operational strategies, benchmarking. 3, 4. Strategy Alternatives (4 hours) Strategy: theories and models, new rules of competitions, industry analysis, stakeholders' analysis, cost leadership, resources management, value chain. 5. Product and Customer Profitability (2 hours) Product profitability, customer profitability, revenue centres. 6, 7. Activity-Based Costing (4 hours) Cost centres, cost allocation, transfer pricing, product costing, ABC management 8, 9. Accounting for Quality (4 hours) Customer focus, quality control, target costing, kaizen costing, quality cost management. 10, 11. Control Systems and Strategy Implementation (4 hours) Budgeting, measurement of divisional financial performance, variance analysis and budgetary control, the control of short-term working capital 12. Measuring and Interpreting Financial Performance (2 hours) Interpreting financial reports, taxes, accounting and information systems. 13. Balanced Scorecard and Accounting Measures (2 hours) Balanced performance measurement, implementation of the strategic goals in costs centres, functional strategies in different kind of the organizations, integration of internal controlling, creation of the strategic feedback, strategy maps. 14. Group assignment presentations 15. Group assignement presentations |
Literatura: |
Required readings: Malcolm Smith, Performance measurement & management. A strategic approach to management accounting, SAGE Publications, London, 2005 Case studies handed in during the classes Suggested readings: Ch. S. Chapman, Controlling strategy. Management, Accounting and Performance Measurement, Oxford University Press, USA 2005 |
Efekty uczenia się: |
Upon the course completion a student is able to recognise strategic perspective of accounting and implement many strategic tools to the functionning of contemporary enterprises This course provides knowledge about applying accounting to strategy and the advanced methods of strategic accounting are illustrated by numerous case studies. SU05, SU06, SK01, SK03, SU04, SU03, SU02, SU01, SW03, SW02, SW01, SW04, SW05, SK02, SK04 |
Metody i kryteria oceniania: |
lecture and discussions |
Zajęcia w cyklu "Semestr zimowy 2023/24" (zakończony)
Okres: | 2023-10-01 - 2024-01-28 |
Przejdź do planu
PN WT ŚR CZ KON
PT |
Typ zajęć: |
Konwersatorium, 30 godzin
|
|
Koordynatorzy: | Piotr Modzelewski | |
Prowadzący grup: | Piotr Modzelewski | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Zaliczenie na ocenę
Konwersatorium - Zaliczenie na ocenę |
Właścicielem praw autorskich jest Uniwersytet Warszawski, Wydział Nauk Ekonomicznych.