Mail: ef@unze.ba / Phone: (+387 32) 460 467, 460 444

Management accounting, decision-making and control

Study: Second cycle

Semester: First semester

Professor: Doc. dr. sc. Leila Demirovic

                     Prof. Ph.D. sc. Haris Jahic

Section:      Accounting and auditing management

ECTS:          7.5

Exam results

Course content

  1. Functions of management accounting
  2. Inventory management and performance measurement
  3. Information for decision making
  4. Information for planning and measuring results
  5. Functions and types of transfer prices
  6. Internal control
  7. Strategic management accounting
  8. Quantitative methods in management accounting

Objective of the course

Using management accounting tools in the decision-making and control process.

 

Teaching methods

  1. Lectures
  2. Research analyses
  3. Group work with students
 

Knowledge testing methods

  • written exam,
  • Seminar paper  

Competences

Management of accounting information, Compilation of internal reporting, Preparation, development and use of policies in business decision-making.

 

Literature

Mandatory

  1. Schuster, P., Transfer Prices and Management Accounting, Springer, 2015.
  2. Drury, C., Management and Cost Accounting, 8th ed., Cengage Learning, 2012.
  3. Proctor, R., Managerial Accounting, 4th ed., Pearson, 2012.
  4. Horngren, Ch., Foster, G. and Datar, SM, Fundamentals of Cost Accounting; Management aspect, 2002 (selected chapters)
  5. Internal Control — Integrated Framework, COSO, 2013.

Additional

  1. Mowen, MM, Hansen, DR, Heitger, DL, Cornerstones of Managerial Accounting, 5th ed., Cengage Learning, 2014.
  2. Burritt, RL, Schaltegger, S., Bennett, M., Pohjola, T., Csutora, M., Environmental Management Accounting and Supply Chain Management, Springer, 2011.
  3. Current articles by choice
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