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Accounting information for decision-making

predmet

Cilji predmeta

Learning, which accounting information are needed for various business decisions
Developing the knowledge of financial statement and the impact of various decision on taxes
Performing financial statement analysis
Defining the role of auditing for true and fair reporting
Understanding costs and their different classifications
Understanding management accounting tools and techniques for decision-making

Vsebina predmeta

I. Financial accounting information
I. 1. Understanding fundamental financial statements and the effects of various managerial decisions on profit, financial position of the company and taxes
I. 2. The importance of cash flows
I. 3. Responsibility of managers for financial reporting and the role of auditing
I. 4. Financial statement analysis: key financial indicators for understanding profitability, asset turnover, financial position and liquidity of the company
I. 5. Accounting information to evaluate a company's value and intellectual capital

II. Managerial accounting information
II.1. Cost concepts and cost clasiffications
II.2. Cost Volume Profit Analysis
II.3. Contemporary costing methods
II.4. Relevant costs for decision making
II.5. Product and customer profitability analysis
II.6. Budgeting and control
II.7. Evaluation of business decisions
II.8. The link between performance measurement and managerial incentive system

Nosilci predmeta

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  • Govorilne ure
  • sreda ob 14.00 v D110
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  • Govorilne ure
  • petek ob 9.00 v P306
  • Govorilne ure
  • petek ob 10.00 v P-214/I
  • Please make a prior appointment via email
  • POZOR: Aktualna sprememba govorilnih ur
  • doc. dr. Barbara Mörec

  • Katedra za računovodstvo in revizijo (redna članica)
  • Katedra za denar in finance (pridružena članica)
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  • Govorilne ure
  • petek ob 11.00 v Online
  • Govorilne ure samo po predhodnem dogovoru preko e-maila.
  • POZOR: Aktualna sprememba govorilnih ur
 
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