Performance management [FAB6SE01FA-L20] Semestr letni 2019/2020
Konwersatorium, grupa nr 1

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

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

PP presentation, exercises solved during the class based on working sheets provided by teacher, self-study exercises to practice at home

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.