Managerial Αccounting

Department of Business Administration

(1) General Information:

School	SCHOOL OF ECONOMIC AND MANAGEMENT STUDIES
Department	Business Administration
Level of Studies	Undergraduate
Course code	303	Semester		^3ο
Course title	Managerial Accounting
INDEPENDENT TEACHING ACTIVITIES			Weekly teaching hours -		ECTS
			4		5


Type of course	Compulsory
Prerequisite course	ΝΟ
Language of instruction and exams	Greek
The course is offered to Erasmus students	ΝΟ
Course URL	ΝΟ

(2) Learning outcomes:

Learning outcomes

The general purpose of the course is to introduce students to the basic concepts of costing concepts and problems. Upon the successful completion of the course, students will be able to: know the basic costing concepts and problems distinguish between the different categories of costs apply costing in practice in cases of mass or customized production draw up budgets make cost-based management decisions.
General Skills

The course aims at the following: Adaptation to new situations due to changes in the prices of raw materials or the production method Making decisions based on the change in production costs Work autonomously with problem solving Teamwork regarding the selection and adoption of appropriate costing methods in each case

(3) COURSE CONTENT

The content of the course concerns the following:

Financial and Management Accounting Differences,
Concept of insider information,
Basic concepts and cost distinctions,
Custom and continuous production costing,
By-products,
Costing techniques (Full, Marginal, Standard, by function and product, reverse),
Budgets and control methods, Preparation of cash budget, Static and flexible budgets,
Cost, profit volume relationships,
Cost-based management decisions.

(4) TEACHING AND LEARNING METHODS - EVALUATION

TEACHING METHOD

face-to-face

USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES

Use of ICT in Teaching, in Laboratory Education, in Communication with students

TEACHING ORGANIZATION

STUDENT EVALUATION

Written final exam (100%) on theory and exercises.

(5) BIBLIOGRAPHY

Βενιέρης, Γ., Κοέν, Σ. και Κωλέτση, Μ. (2005), «Λογιστική κόστους – αρχές και εφαρμογές», Εκδόσεις Ιωαννίδου Π.

Αληφαντής, Γ. (2014), «Αναλυτική λογιστική και λογιστική υποκαταστημάτων», Εκδόσεις Διπλογραφία.

Παπαδέας, Π. (2015), «Διοικητική Λογιστική: έλεγχος αποτελεσματικότητας και λήψη αποφάσεων», Εκδόσεις ΣΕΑΒ, ΚΑΛΛΙΠΟΣ

Κεχράς, Γ. (2011), Κοστολόγηση, Εκδόσεις Νομική Βιβλιοθήκη.