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sisvu:description THEORETICAL CONCEPT OF MANAGEMENT ACCOUNTING Role of accounting in managing business entitites, organistional structure of a business entity and management accounting, functional structure of accounting, defining management accounting, influence of management accounting on the value chain and on business functions; relation between management accounting, cost accounting and financial accounting; users of management accounting information; management nee for accounting information in the process of decision-making; management accounant and professional ethics. ACCOUNTING ASPECTS OF COST MANAGEMENT Defining costs, the role of capacity in allocation of fixed costs; management forms of income statement;, methods of classification of production overheads of ancillary and secondary cost centres into main cost centres; methods of accounting production costs (traditional methods and the ABC method), accounting system using standard costs, costs of related products, methods of cost allocation of related products and byproduct, importance and implementation of the C-V-P analysis in making business decisions, cost allocation and cost/benefit analysis of cutomers, strategic analysis of operating profit (elements of growth, price coverage and productivity). TOOLS OF PLANNING AND CONTROL Characteristics and purpose of planning in business entities; types and characteristics of plans; approaches in drawing a plan, the main business plan (master plan), operating and financial plans , procedure for making a business plan, methods of capital budgeting and investment decisions; concept of responsibility accounting, drawing of flexible plans in responsibility centres, evaluation of management efficiency in a responsibility centre, system of management control, fields of management control, types and instruments of control; financial and nonfinancial ratios 445 of management success, benefits and cost of decentralisation. INFORMATION RELEVANT TO DECISION-MAKING PROCESS Concept of relevance and contribution approach to the needs of de (en)
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