Performance management II [FAM3SE002FA]
Semestr zimowy 2021/2022
Konwersatorium,
grupa nr 1
Przedmiot: | Performance management II [FAM3SE002FA] | ||||||||||||||||||||||||||
Zajęcia: |
Semestr zimowy 2021/2022 [2021Z]
(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: | 65 | ||||||||||||||||||||||||||
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) 1. Information, technologies and systems for organisational performance 1.1. information - information vs. data - information society - Big data - characteristics - information in the financial market - managing information - sources of information - accounting as a source of information - stakeholders 1.2. information systems and data analytics 2. cost behaviour - fixed, variable, semi variable costs - high/low method - non-linear cost behaviour - learning effect 3. Decision-making techniques 3.1. Relevant cost analysis 3.2. Cost volume analysis -break-even point, - margin of safety, - break-even and target profit point using graphical method, - target profit in single product and multiproduct situations 3.3. Pricing decisions - optimal price, - calculating price using demand function, - price strategies, - mark-up, margin 3.4. Dealing with risk and uncertainty in decision making - expected value method, - sensitivity, - decision matrix (maximax, maximin, minimax regret), - decision tree method 4. Budgeting and control 4.1. Budgetary systems and types of budget (rolling budget, flexed budget, zero-based budget, incremental budget, bottom-up budget, top-down budget, functional budget, master budget) 4.2. Standard costing 4.3. Material mix and yield variances 4.4. Sales mix and quantity variances 4.5. Planning and operational variances 4.6. Performance analysis using variance analysis 5. Performance measurement and control 5.1. Performance analysis in private sector organisations - financial and non-financial indicators, - balanced systems (Balanced Score Card, Building Block model) 5.2. Divisional performance and transfer pricing - responsibility centres, - establishing transfer prices, - performance of investment centres (ROI and Residual Income) 5.3. Performance analysis in not-for-profit organisations and the public sector - Cost Benefit analysis |
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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 test – single choice test, both computational and discursive. One retake is possible. Homeworks are also taken into account. Active participation may improve the grade. |
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Uwagi: |
FA-M2SE/RAF/1 |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.