{"id":2970,"date":"2023-06-07T00:49:56","date_gmt":"2023-06-06T21:49:56","guid":{"rendered":"https:\/\/www.ba.ihu.gr\/?post_type=course&#038;p=2970"},"modified":"2023-09-27T14:27:07","modified_gmt":"2023-09-27T11:27:07","slug":"803","status":"publish","type":"course","link":"https:\/\/www.ba.ihu.gr\/en\/courses\/803\/","title":{"rendered":"Managerial Accounting"},"author":6,"template":"","meta":[],"semester":[41],"course_type":[13],"acf":{"code":"803","semester":[41],"level":"1","teaching_activities":{"activity_1":{"description":"Lectures and Practice\/Exercises","weekly_hrs":3,"ects":5},"activity_2":{"description":"","weekly_hrs":"","ects":""},"activity_3":{"description":"","weekly_hrs":"","ects":""},"activity_4":{"description":"","weekly_hrs":"","ects":""},"activity_5":{"description":"","weekly_hrs":"","ects":""}},"type":13,"language":"Greek","erasmus":"\u038c\u03c7\u03b9","url":"https:\/\/elearning.cm.ihu.gr\/course\/view.php?id=1040","prerequisites":"","instructors":[1464],"coordinator":"","content":"Framework and rules of application of Administrative Accounting, data sources, information needs of the administration. Components of business operating costs and the importance of costs in managerial decision-making. Estimation of production costs and apportionment of industrial overheads. Preparation of standard costs, calculation of variances and cost variance analysis. Economic added value and its calculation, residual income. Usefulness of budgets, types of budgets and their preparation process.","goals":"The course presents the framework and rules of managerial accounting, introduces the application of the rules to decision making, analyzes standard cost exclusions, the concept of equivalent units and the application of budgeting. It also describes methods of planning and controlling business activities.\r\n\r\nUpon completion of the course students should be able to:\r\n<ul>\r\n \t<li>Know the framework and rules of Administrative Accounting, the basic cost distinctions and cost estimation methods.<\/li>\r\n \t<li>Analyze the cost-volume of activity and profit relationship.<\/li>\r\n \t<li>Determine standard costs and analyze cost variances.<\/li>\r\n \t<li>Know the concept of equivalent units and calculate their cost per cost period.<\/li>\r\n \t<li>Apply budgeting procedures and calculate economic added value.<\/li>\r\n<\/ul>","skills":"to be filled","teaching_methods":"Face to face.","ict_usage":"<ul>\r\n \t<li>Online guidance.<\/li>\r\n \t<li>Slides Projection in the classroom.<\/li>\r\n \t<li>Use of E-mail and onlne communication systems.<\/li>\r\n \t<li>Use of e-learning system (moodle).<\/li>\r\n<\/ul>","teaching_organization":{"activity_1":{"description":"Lectures","workload":39},"activity_2":{"description":"Practice\/Exercises","workload":20},"activity_3":{"description":"Assignment(s)","workload":53},"activity_4":{"description":"","workload":""},"activity_5":{"description":"","workload":""},"activity_6":{"description":"","workload":""}},"students_evaluation":"to be filled","bib_textbooks":"\u0394\u0399\u0394\u0391\u039a\u03a4\u0399\u039a\u0391 \u03a3\u03a5\u0393\u0393\u03a1\u0391\u039c\u039c\u0391\u03a4\u0391\r\n<ol>\r\n \t<li>\u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae, \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u039d\u0395\u0393\u039a\u0391\u039a\u0397\u03a3 \u03a7\u03a1\u0397\u03a3\u03a4\u039f\u03a3,\u039a\u039f\u03a5\u03a3\u0395\u039d\u0399\u0394\u0397\u03a3 \u0394\u0397\u039c\u0397\u03a4\u03a1\u0399\u039f\u03a3, \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 2014.<\/li>\r\n \t<li>\u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae, \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: Needles Belverd, Powers Marian, Crosson Susan , \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 2017.<\/li>\r\n \t<li>\u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae, \u0394\u03b7\u03bc\u03b7\u03c4\u03c1\u03ac\u03c2 \u0391. \u039c\u03c0\u03ac\u03bb\u03bb\u03b1\u03c2 \u0391., \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u0393. \u0394\u03b1\u03c1\u03b4\u03ac\u03bd\u03bf\u03c2- \u039a. \u0394\u03b1\u03c1\u03b4\u03ac\u03bd\u03bf\u03c2 \u039f\u0395, 2009.<\/li>\r\n \t<li>\u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae, Garrison R.H\u00a0 \u03ba\u03b1\u03b9 Noreen E..,\u00a0 \u039a\u03bb\u03b5\u03b9\u03b4\u03ac\u03c1\u03b9\u03b8\u03bc\u03bf\u03c2, 2006.<\/li>\r\n<\/ol>\r\n\u03a0\u03a1\u039f\u03a3\u0398\u0395\u03a4\u0397 \u03a0\u03a1\u039f\u03a4\u0395\u0399\u039d\u039f\u039c\u0395\u039d\u0397 \u0392\u0399\u039f\u0392\u039b\u0399\u039f\u0393\u03a1\u0391\u03a6\u0399\u0391\r\n<ol>\r\n \t<li>\u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae-\u0394\u03b7\u03bc\u03bf\u03c0\u03bf\u03cd\u03bb\u03bf\u03c5-\u0394\u03b7\u03bc\u03ac\u03ba\u03b7 \u0399\u03c9\u03ac\u03bd\u03bd\u03b1, \u0395\u03ba\u03b4\u03cc\u03c3\u03b5\u03b9\u03c2 \u039d\u03b9\u03ba\u03b7\u03c4\u03cc\u03c0\u03bf\u03c5\u03bb\u03bf\u03c2 \u0395. &amp; \u03a3\u0399\u0391 \u039f\u0395, 2006.<\/li>\r\n \t<li>\u03a0\u03c1\u03bf\u03b7\u03b3\u03bc\u03ad\u03bd\u03b7 \u0394\u03b9\u03bf\u03b9\u03ba\u03b7\u03c4\u03b9\u03ba\u03ae \u039b\u03bf\u03b3\u03b9\u03c3\u03c4\u03b9\u03ba\u03ae, \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: Kaplan S.Robert, Atkison A.Anthony, \u0388\u03c4\u03bf\u03c2 \u03a4\u03c1\u03ad\u03c7. \u0388\u03ba\u03b4\u03bf\u03c3\u03b7\u03c2 2016.<\/li>\r\n<\/ol>","bib_journals":"<ol>\r\n \t<li>Management Accounting Research.<\/li>\r\n<\/ol>"},"_links":{"self":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2970"}],"collection":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course"}],"about":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/types\/course"}],"author":[{"embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/users\/6"}],"version-history":[{"count":18,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2970\/revisions"}],"predecessor-version":[{"id":3927,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2970\/revisions\/3927"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1464"}],"acf:term":[{"embeddable":true,"taxonomy":"course_type","href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type\/13"},{"embeddable":true,"taxonomy":"semester","href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester\/41"}],"wp:attachment":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/media?parent=2970"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester?post=2970"},{"taxonomy":"course_type","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type?post=2970"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}