Management Accounting II
- GENERAL
| SCHOOL | SCHOOL OF ECONOMICS AND BUSINESS | ||||
| SECTION | DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING & FINANCE | ||||
| LEVEL OF STUDIES | POSTGRADUATE STUDY PROGRAMME | ||||
| COURSE CODE | MSC0203 | SEMESTER OF STUDY | 3 | ||
| COURSE TITLE | MANAGEMENT ACCOUNTING II | ||||
|
INDEPENDENT TEACHING ACTIVITIES |
WEEKLY TEACHING HOURS | CREDIT UNITS | |||
| LECTURES | 3 | 8 | |||
|
TYPE OF COURSE |
REQUIRED |
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| PREREQUISITE COURSES: | NO | ||||
| LANGUAGE OF TEACHING AND
EXAMINATION: |
GREEK / ENGLISH | ||||
| THE COURSE IS OFFERED TO ERASMUS STUDENTS | NO | ||||
| ELECTRONIC COURSE PAGE (URL) | https://eclass.uth.gr/ | ||||
| Upon completion of the course the student will be able to:
• Understands the budgeting process • Applies budgeting techniques • Understand and analyse variances in budget execution • Understands the concept of responsibility centres • Applies methods for assessing responsibility centres • Understands the use of costs in pricing decisions • Uses basic cost concepts for decision making • Applies cost-based short-term decision-making methods • Understands the concepts of strategic management • Understand the use of the Balanced Scorecard for strategy formulation in a business unit. |
| Learning Outcomes |
- LEARNING OUTCOMES
| • Search, analysis and synthesis of data and information, using both the
necessary technologies • Decision-making • Autonomous work • Teamwork • Working in an international environment • Working in an interdisciplinary environment |
| General skills |
| • Generating new research ideas
• Respect for the natural environment • Demonstrate social, professional and ethical responsibility • Promoting free, creative and inductive thinking |
| The course aims to analyse techniques and procedures applied by economic units to plan, measure, manage and control performance by using cost information to facilitate decision making and implementation of selected strategies.
More specifically, during the teaching of the course the following modules will be covered: • Preparation of budgets • Monitoring of implementation and analysis of budget variances • Pricing • Making short-term decisions • Accounting of liability • Evaluation of investment centres • Executive Compensation Systems • Strategic Management Accounting • Balanced scorecard (Balanced scorecard) |
- COURSE CONTENT
- TEACHING and LEARNING METHODS – EVALUATION
| METHOD OF DELIVERY | On Site & Distance learning – Hybrid room | |||
| USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES | Use of a hybrid room that includes a large
a wall-mounted screen on which the participants are presented remotely. The connection to the course is made through the Microsoft Teams software, in which a camera is connected to the course. in the room is recorded and illustrated by the teacher. The attendance of the course is also done with the use of the Wacom digital pen, which ensures the interactivity of the lesson with notes that appear directly on the students’ screen. In addition, slides are projected, use of the an asynchronous education platform for the posting of course materials, students’ assignments and communication between lecturers and students, search for electronic journals and resources. |
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| ORGANISATION OF TEACHING | Activity | Semester Workload | ||
| Lectures | 36 | |||
| Study, preparation and presentation of activities |
146 |
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| Study and analysis of the literature
(preparation of lectures & exams) |
55 |
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| Final written examination | 3 | |||
| Total Course |
240 |
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| STUDENT ASSESSMENT | The assessment is carried out in Greek or in English and is based on the preparation of a paper related to current research on the topics developed (20%) and
the final written examination (80%) at the end of the semester. |
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- RECOMMENDED-BIBLIOGRAPHY
| – Suggested Bibliography:
– Dimitras, A. & Ballas, A. 2009. Management Accounting. Gutenberg Publications |
