Performance management [FAB6SE01FA-L20]
Semestr letni 2019/2020
Konwersatorium,
grupa nr 1
Przedmiot: | Performance management [FAB6SE01FA-L20] | ||||||||||||||||||||||||||
Zajęcia: |
Semestr letni 2019/2020 [2020L]
(zakończony)
Konwersatorium [K], grupa nr 1 [pozostałe grupy] |
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Termin i miejsce:
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Terminy najbliższych spotkań:
Kliknij w datę by zobaczyć tygodniowy plan z zaznaczonym spotkaniem. |
Wszystkie zajęcia tej grupy już się odbyły - pokaż terminy wszystkich spotkań.
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Liczba osób w grupie: | 31 | ||||||||||||||||||||||||||
Limit miejsc: | (brak danych) | ||||||||||||||||||||||||||
Zaliczenie: | Egzamin/zaliczenie na ocenę/zal w skali zal-std2 | ||||||||||||||||||||||||||
Prowadzący: | Anna Pawlak | ||||||||||||||||||||||||||
Literatura: |
(tylko po angielsku) Compulsory reading: Technical articles for PM module at www.accaglobal.com Supplementary readings: 1. Leiwy, Daniel; Perks, Robert, „Accounting, Understanding and practice”, McGraw Hill Education, 2013 2. Bojańczyk, Mirosław, “Corporate Accounting in the Unstable World”, Akademia Finansów I Biznesu Vistula w Warszawie, 2017 4. materials provided by the teacher |
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Zakres tematów: |
(tylko po angielsku) A Information, technologies and systems for organisational performance 1. Managing information 2. Sources of information 3. Information systems and data analytics B Specialist cost and management accounting techniques 1. Activity-based costing 2. Target costing 3. Life-cycle costing 4. Throughput accounting 5. Environmental accounting C Decision-making techniques 1. Relevant cost analysis 2. Cost volume analysis 3. Limiting factors 4. Pricing decisions 5. Make-or-buy and other short-term decisions 6. Dealing with risk and uncertainty in decision-making D Budgeting and control 1. Budgetary systems and types of budget 2. Quantitative analysis in budgeting 3. Standard costing 4. Material mix and yield variances 5. Sales mix and quantity variances 6. Planning and operational variances 7. Performance analysis E Performance measurement and control 1. Performance analysis in private sector organisations 2. Divisional performance and transfer pricing 3. Performance analysis in not-forprofit organisations and the public sector 4. External considerations and behavioural aspects |
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Metody dydaktyczne: |
(tylko po angielsku) PP presentation, exercises solved during the class based on working sheets provided by teacher, self-study exercises to practice at home |
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Metody i kryteria oceniania: |
(tylko po angielsku) The midterm and final written tests lasting 2 h – multiple choice test plus case study questions, both computational and discursive. One retake is possible. Partipation is obligatory. Active participation may improve the grade. For students willing to pass ACCA exam, criteria in accordance woith ACCA syllabus apply. |
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Uwagi: |
FA-B6SE/RRF/1 |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.