Collaborative learning system
Operations and Supply Chain Management
Human Resource Management
Technology and Innovation Management
Online Learning Environment
Dr. Dorota Dobija
Professor of Management Accounting
The intense market competition and technological changes create an ever-greater need for control systems that enable managers to manage efficiently and effectively. Management Accounting provides the tools that a modern manager needs to enhance decision-making and (management) control and involves influencing managers and other members of the organisation to ensure that the core business is performed effectively and efficiently. Common devices of management control include budgets (within a system of responsibility accounting) and transfer pricing. An important conceptual foundation underlying management control issues in this distance learning course is organizational economics, or the theory of organizations and markets.
Understanding and appreciation of the strengths and limitations of an organisation's accounting system.
To be able to use opportunity cost in the decision making process.
To use organisation theory to understand how accounting is employed as part of the organisation's control mechanism.
To connect concepts to real-world cases.
Nature of costs
Organisational architecture - responsibility accounting and transfer pricing
Budgets and budgeting
Cost allocation: theory and practice
Absorption cost systems
Criticisms of absorption cost systems: incentive to overproduce and inaccurate product costs
Management accounting in a changing environment
Online Learning environment
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Ranking & Accreditations