{"id":10854,"date":"2024-01-10T19:04:11","date_gmt":"2024-01-10T16:04:11","guid":{"rendered":"http:\/\/accaud.uth.gr\/management-accounting-ii\/"},"modified":"2024-01-10T19:05:04","modified_gmt":"2024-01-10T16:05:04","slug":"management-accounting-ii","status":"publish","type":"post","link":"https:\/\/accaud.uth.gr\/en\/management-accounting-ii\/","title":{"rendered":"Management Accounting II"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10854\" class=\"elementor elementor-10854 elementor-10849\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-bbb2c27 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bbb2c27\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-13a8ce3\" data-id=\"13a8ce3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-989c500 elementor-widget elementor-widget-text-editor\" data-id=\"989c500\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.18.0 - 20-12-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<ul>\n<li><strong>GENERAL<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"208\"><strong>SCHOOL<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">SCHOOL OF ECONOMICS AND BUSINESS<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>SECTION<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING &amp; FINANCE<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>LEVEL OF STUDIES<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">POSTGRADUATE STUDY PROGRAMME<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>COURSE CODE<\/strong><\/td>\n<td width=\"75\"><strong>MSC0203<\/strong><\/td>\n<td colspan=\"2\" width=\"164\"><strong>SEMESTER<\/strong> <strong>OF<\/strong> <strong>STUDY<\/strong><\/td>\n<td colspan=\"2\" width=\"106\"><strong>3<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>COURSE TITLE<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">MANAGEMENT ACCOUNTING II<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\"><strong>\u00a0<\/strong><\/p>\n<p><strong>INDEPENDENT<\/strong> <strong>TEACHING<\/strong> <strong>ACTIVITIES<\/strong><\/td>\n<td colspan=\"2\" width=\"104\"><strong>WEEKLY TEACHING HOURS<\/strong><\/td>\n<td width=\"83\"><strong>CREDIT<\/strong> <strong>UNITS<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"367\">LECTURES<\/td>\n<td colspan=\"2\" width=\"104\">3<\/td>\n<td width=\"83\">8<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>\u00a0<\/strong><\/p>\n<p><strong>TYPE OF COURSE<\/strong><\/td>\n<td colspan=\"5\" width=\"346\"><strong>\u00a0<\/strong><\/p>\n<p>REQUIRED<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>PREREQUISITE<\/strong> <strong>COURSES:<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">NO<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>LANGUAGE OF TEACHING AND<\/strong><\/p>\n<p><strong>EXAMINATION<\/strong><strong>:<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">GREEK \/ ENGLISH<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>THE COURSE IS OFFERED TO ERASMUS STUDENTS<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">NO<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>ELECTRONIC<\/strong> <strong>COURSE PAGE (URL)<\/strong><\/td>\n<td colspan=\"5\" width=\"346\">https:\/\/eclass.uth.gr\/<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><\/td>\n<td width=\"75\"><\/td>\n<td width=\"84\"><\/td>\n<td width=\"81\"><\/td>\n<td width=\"23\"><\/td>\n<td width=\"83\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>Upon completion of the course the student will be able to:<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Understands the budgeting process<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Applies budgeting techniques<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Understand and analyse variances in budget execution<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Understands the concept of responsibility centres<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Applies methods for assessing responsibility centres<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Understands the use of costs in pricing decisions<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Uses basic cost concepts for decision making<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Applies cost-based short-term decision-making methods<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Understands the concepts of strategic management<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Understand the use of the Balanced Scorecard for strategy formulation in a<\/p>\n<p>business unit.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>Learning Outcomes<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<strong>LEARNING OUTCOMES<\/strong><\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Search, analysis and synthesis of data and information, using both the<\/p>\n<p>necessary technologies<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Decision-making<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Autonomous work<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Teamwork<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Working in an international environment<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Working in an interdisciplinary environment<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><strong>General skills<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Generating new research ideas<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Respect for the natural environment<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Demonstrate social, professional and ethical responsibility<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Promoting free, creative and inductive thinking<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td>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.<\/p>\n<p>More specifically, during the teaching of the course the following modules will be covered:<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Preparation of budgets<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Monitoring of implementation and analysis of budget variances<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Pricing<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Making short-term decisions<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Accounting of liability<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Evaluation of investment centres<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Executive Compensation Systems<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Strategic Management Accounting<\/p>\n<p>\u2022\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Balanced scorecard (Balanced scorecard)<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<ul>\n<li>\n<strong>COURSE CONTENT<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>TEACHING and LEARNING METHODS &#8211; EVALUATION<\/strong><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td width=\"208\"><strong>METHOD OF DELIVERY<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">On Site &amp; Distance learning &#8211; Hybrid room<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>USE OF INFORMATION AND COMMUNICATION TECHNOLOGIES<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">Use of a hybrid room that includes a large<\/p>\n<p>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.<\/p>\n<p>in the room is recorded and illustrated by the teacher. The attendance of the course<\/p>\n<p>is also done with the use of the Wacom digital pen, which ensures the interactivity of the lesson with<\/p>\n<p>notes that appear directly on the students&#8217; screen.<\/p>\n<p>In addition, slides are projected, use of the<\/p>\n<p>an asynchronous education platform for the posting of course materials, students&#8217; assignments<\/p>\n<p>and communication between lecturers and students, search for electronic journals and resources.<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"6\" width=\"208\"><strong>ORGANISATION OF TEACHING<\/strong><\/td>\n<td rowspan=\"6\" width=\"8\">&nbsp;<\/td>\n<td width=\"171\"><strong><em>Activity<\/em><\/strong><\/td>\n<td width=\"171\"><strong><em>Semester Workload<\/em><\/strong><\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Lectures<\/td>\n<td width=\"171\">36<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Study, preparation and presentation of activities<\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p>146<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Study and analysis of the literature<\/p>\n<p>(preparation of lectures &amp; exams)<\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p>55<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\">Final written examination<\/td>\n<td width=\"171\">3<\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"171\"><strong>Total Course<\/strong><\/td>\n<td width=\"171\"><strong>\u00a0<\/strong><\/p>\n<p><strong>240<\/strong><\/td>\n<td width=\"7\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"208\"><strong>STUDENT<\/strong> <strong>ASSESSMENT<\/strong><\/td>\n<td colspan=\"4\" width=\"357\">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 \u00a0developed (20%) and<\/p>\n<p>the final written examination (80%) at the end of the semester.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00a0<\/strong><\/p>\n<ul>\n<li><strong>RECOMMENDED-BIBLIOGRAPHY<\/strong><\/li>\n<\/ul>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td><em>&#8211;<\/em> <em>Suggested<\/em> <em>Bibliography:<\/em><\/p>\n<p><em>\u00a0<\/em><\/p>\n<p>&#8211;\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <u>Dimitras, A. &amp; Ballas, A. 2009. Management Accounting. Gutenberg Publications<\/u><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>GENERAL SCHOOL SCHOOL OF ECONOMICS AND BUSINESS SECTION DEPARTMENT OF ECONOMICS AND DEPARTMENT OF ACCOUNTING &amp; FINANCE LEVEL OF STUDIES POSTGRADUATE STUDY PROGRAMME COURSE CODE MSC0203 SEMESTER OF STUDY 3 &hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":0,"footnotes":""},"categories":[92],"tags":[],"class_list":["post-10854","post","type-post","status-publish","format-standard","hentry","category-c-semester","pmpro-has-access"],"acf":[],"_links":{"self":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10854","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/comments?post=10854"}],"version-history":[{"count":1,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10854\/revisions"}],"predecessor-version":[{"id":10855,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/posts\/10854\/revisions\/10855"}],"wp:attachment":[{"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/media?parent=10854"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/categories?post=10854"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/accaud.uth.gr\/en\/wp-json\/wp\/v2\/tags?post=10854"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}