Theory / Lab / Tutoring / Exercises Sessions
3 / - / 1 / -
Instruction & Examination Language
Greek
Available for Erasmus Students
Yes
Course Category
Compulsory
Course Type
Scientific Expertise
Faculty
J. Sorros (Emeritus Professor)
Course Objectives - Contents
The course comprises the following modules:
- Understanding of cost behaviour
- Distribution of resources and capacity cost
- Cost allocation in production cost centres
- Activity-based costing systems
- Activity-based management
- Cost-based decision making
- Decentralization
- Balanced scorecard
- Financial performance evaluation
- Investment performance evaluation
- Client performance
- Incentive systems
- Budgeting methods
Learning Results
Managerial Accounting builds on Financial Accounting and Cost Accounting, contributing to the administrative support of the economic functions of economic units and assisting with management decision making.
On successful completion of the course students will be able to:
- identify the operating costs of economic units;
- determine the operating costs of economic units;
- interpret cost behaviour;
- design performance indicators;
- apply performance indicators;
- draft performance evaluation reports for the entire unit and individual departments; and
- support performance auditing of all operating departments of units.
