Zachodniopomorski Uniwersytet Technologiczny w Szczecinie

Wydział Ekonomiczny - Economics (S1)
specjalność: Accounting and Finance in Economic Entities

Sylabus przedmiotu Elements of managerial accounting:

Informacje podstawowe

Kierunek studiów Economics
Forma studiów studia stacjonarne Poziom pierwszego stopnia
Tytuł zawodowy absolwenta licencjat
Obszary studiów charakterystyki PRK
Profil ogólnoakademicki
Moduł —
Przedmiot Elements of managerial accounting
Specjalność przedmiot wspólny
Jednostka prowadząca Katedra Ekonomii, Finansów i Rachunkowości
Nauczyciel odpowiedzialny Iwona Majchrzak <Iwona.Majchrzak@zut.edu.pl>
Inni nauczyciele
ECTS (planowane) 2,0 ECTS (formy) 2,0
Forma zaliczenia zaliczenie Język polski
Blok obieralny 3 Grupa obieralna 2

Formy dydaktyczne

Forma dydaktycznaKODSemestrGodzinyECTSWagaZaliczenie
ćwiczenia audytoryjneA5 30 2,01,00zaliczenie

Wymagania wstępne

KODWymaganie wstępne
W-1No requirements

Cele przedmiotu

KODCel modułu/przedmiotu
C-1To familiarize students with the principles and methods of management accounting
C-2To familiarize students with management varieties of cost accounting and the possibilities of their use for the purpose of making management decisions
C-3Preparing students to assess the shaping of the economic relationship: "production-costs-profit" and analyzing the impact of individual factors using the break-even point analysis
C-4To familiarize students with the management accounting instrumentation and preparation for its use in making management decisions in the short and long run
C-5Preparing students for independent decision-making problems based on the analysis of source materials

Treści programowe z podziałem na formy zajęć

KODTreść programowaGodziny
ćwiczenia audytoryjne
T-A-1The essence and structure of projects in the field of management accounting2
T-A-2Management variations of cost accounting and the possibility of their use for the purpose of making management decisions6
T-A-3Analysis of the dependency "production-costs-profit"6
T-A-4Short-term decision-making account6
T-A-5Investment decision-making6
T-A-6Decision-making account in risk conditions2
T-A-7Passing2
30

Obciążenie pracą studenta - formy aktywności

KODForma aktywnościGodziny
ćwiczenia audytoryjne
A-A-1Participation in classes30
A-A-2Preparation for classes, including studying subject literature and solving decision-making problems using management accounting tools10
A-A-3Preparation for passing12
A-A-4Consultation8
60

Metody nauczania / narzędzia dydaktyczne

KODMetoda nauczania / narzędzie dydaktyczne
M-1Problem lecture
M-2Subject exercises
M-3Case method

Sposoby oceny

KODSposób oceny
S-1Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
S-2Ocena formująca: Analysis of problem tasks solved by students on their own
S-3Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Activity of students during classes

Zamierzone efekty uczenia się - wiedza

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
E_1A_O5_W01
The student knows the essence, scope of management accounting and its place in the accounting system, as well as the concept and classification of costs as the basic measure of the business assessment		E_1A_W01, E_1A_W08, E_1A_W10, E_1A_W11—C-1T-A-1, T-A-7M-1, M-2S-1, S-3, S-4
E_1A_O5_W02
The student has knowledge about management variations of cost accounting and the possibility of using them for the purpose of making decisions		E_1A_W10, E_1A_W11—C-2T-A-2, T-A-7M-1, M-2S-1, S-3, S-4
E_1A_O5_W03
The student knows the management accounting instruments for making short-term and long-term decisions		E_1A_W06, E_1A_W07, E_1A_W11, E_1A_W12—C-3, C-4, C-5T-A-3, T-A-4, T-A-5, T-A-6, T-A-7M-1, M-2S-1, S-3, S-4

Zamierzone efekty uczenia się - umiejętności

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
E_1A_O5_U01
Student is able to analyze the shaping of the economic relationship: "production-costs-profit" using the break-even point analysis		E_1A_U02, E_1A_U06, E_1A_U11—C-1, C-3T-A-3, T-A-4, T-A-7M-1, M-2S-1, S-3, S-4
E_1A_O5_U02
Student is able to make management decisions in the short and long term using management accounting tools		E_1A_U02, E_1A_U06, E_1A_U09, E_1A_U11—C-4T-A-4, T-A-5, T-A-6, T-A-7M-1, M-2S-1, S-3, S-4
E_1A_O5_U03
The student can solve decision problems based on his own analysis of source materials		E_1A_U02, E_1A_U06, E_1A_U11—C-5T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6M-1, M-2S-1, S-3, S-4

Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne

Zamierzone efekty uczenia sięOdniesienie do efektów kształcenia dla kierunku studiówOdniesienie do efektów zdefiniowanych dla obszaru kształceniaCel przedmiotuTreści programoweMetody nauczaniaSposób oceny
E_1A_O5_K01
The student has the ability to work independently		E_1A_K01—C-3, C-4, C-5T-A-3, T-A-4, T-A-5, T-A-6, T-A-7M-1, M-2S-1, S-3, S-4
E_1A_O5_K02
The student has the ability to work in a team		E_1A_K01—C-3, C-4, C-5T-A-3, T-A-4, T-A-5, T-A-6M-1, M-2S-3, S-4
E_1A_O5_K03
The student has the ability to think and act in an entrepreneurial way		E_1A_K05—C-3, C-4, C-5T-A-1, T-A-2, T-A-3, T-A-4, T-A-5, T-A-6, T-A-7M-1, M-2S-1, S-3, S-4

Kryterium oceny - wiedza

Efekt uczenia sięOcenaKryterium oceny
E_1A_O5_W01
The student knows the essence, scope of management accounting and its place in the accounting system, as well as the concept and classification of costs as the basic measure of the business assessment		2,0The student does not know the nature and scope of management accounting, its place in the accounting system and the concept and classification of costs as the basic measure of business assessment.
3,0The student knows the essence and scope of management accounting, its place in the accounting system. The student knows the concept and selected criteria for the classification of costs.
3,5The student knows the nature and scope of management accounting, its place in the accounting system. He knows in part the differences and similarities between management accounting and financial accounting and cost accounting. The student knows the concept and criteria for classification of costs.
4,0The student knows the essence and scope of management accounting, its place in the accounting system. He knows all the differences and similarities between management accounting and financial accounting and cost accounting. The student knows the concept, criteria for classification of costs and their partial characteristics.
4,5The student knows the essence and scope of management accounting, its place in the accounting system. He knows all the differences and similarities between management accounting and financial accounting and cost accounting. He knows what information management decisions are made on. The student knows the concept, criteria for classification of costs and their characteristics.
5,0The student knows the essence and scope of management accounting, its place in the accounting system. He knows all the differences and similarities between management accounting and financial accounting and cost accounting. He knows what information management decisions are made on. The student knows the concept, criteria for classification of costs and their characteristics and their importance from the point of view of management.
E_1A_O5_W02
The student has knowledge about management variations of cost accounting and the possibility of using them for the purpose of making decisions		2,0The student does not have knowledge about management variations of cost accounting and the possibility of using them for the purposes of making decisions.
3,0Student has knowledge about selected management variations of cost accounting.
3,5The student has knowledge of selected managerial varieties of cost accounting and the possibility of their use for the purposes of making decisions.
4,0The student has knowledge about the management variations of the cost accounting.
4,5The student has knowledge about the discussed management variations of the cost accounting and the possibilities of their use for the purposes of making decisions.
5,0The student has knowledge of the management varieties discussed in the cost accounting and the possibilities of their use for the purposes of making decisions. The acquired knowledge enables him to choose the appropriate variation of the cost account for the given unit.
E_1A_O5_W03
The student knows the management accounting instruments for making short-term and long-term decisions		2,0The student does not know short-term decision-making accounts, measures and methods of evaluation of investment projects.
3,0The student knows selected short-term decision accounts, measures and methods of assessment of investment projects.
3,5The student knows short-term decision accounts, measures and methods of assessment of investment projects. He knows some conditions for the use of individual measures and methods.
4,0The student knows short-term decision-making accounts, measures and methods of assessment of investment projects. He knows the conditions of use of individual meters and methods.
4,5The student knows short-term decision accounts, measures and methods of assessment of investment projects. He knows the conditions of use of individual meters and methods. Has the knowledge to compare their effectiveness.
5,0The student knows short-term decision accounts, measures and methods of assessment of investment projects. He knows the conditions of use of individual meters and methods. Has the knowledge to compare their effectiveness and justify it.

Kryterium oceny - umiejętności

Efekt uczenia sięOcenaKryterium oceny
E_1A_O5_U01
Student is able to analyze the shaping of the economic relationship: "production-costs-profit" using the break-even point analysis		2,0The student is not able to analyze the shaping of the economic relationship: "production-costs-profit" using the break-even analysis.
3,0Student is able to help or partially (selected elements) assess the shaping of the economic relationship: "production-costs-profit" and knows the concept of break-even analysis.
3,5Student is able to assess the shaping of the economic relationship: "production-costs-profit" and analyze with help or partly (selected elements) the impact of individual factors using the break-even point analysis.
4,0The student is able to assess the shaping of the economic relationship: "production-costs-profit" and independently and correctly analyze the impact of individual factors using the break-even point analysis.
4,5The student is able to assess the shaping of the economic relationship: "production-costs-profit" and independently and correctly analyze the impact of individual factors using the break-even point analysis. Based on the results obtained, he is able to make management decisions.
5,0Student is able to assess the shaping of the economic relationship: "production-costs-profit" and independently and correctly analyze the impact of individual factors using the break-even point analysis. Based on the results obtained, he is able to make management decisions with the justification for his choice.
E_1A_O5_U02
Student is able to make management decisions in the short and long term using management accounting tools		2,0The student is not able to make managerial decisions in the short and long term using management accounting instruments.
3,0Student is able to help or partially apply selected management accounting instruments to analyze operational options.
3,5Student is able to independently apply selected management accounting instruments to the analysis of action options.
4,0Student is able to independently apply all the management accounting instruments discussed during the course to the analysis of action options.
4,5The student is able to independently apply all the management accounting instruments discussed during the course to the analysis of action options. Based on the results obtained, he can choose a variant that guarantees optimal management effects in the short and long run.
5,0Student is able to independently apply all management accounting instruments discussed during classes to the analysis of action options. Based on the results obtained, he can choose a variant that guarantees optimal management effects in the short and long run. He can justify his choice.
E_1A_O5_U03
The student can solve decision problems based on his own analysis of source materials		2,0The student cannot solve decision problems.
3,0Student can help with solving some decision problems.
3,5Student is able to help solve all the decision problems discussed during the course.
4,0The student is able to solve all the decision problems discussed during the classes independently, while the analyzes of the source materials carried out by the student are incomplete.
4,5The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate.
5,0The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate. Additionally, on the basis of the analyzes carried out, the student formulates conclusions.

Kryterium oceny - inne kompetencje społeczne i personalne

Efekt uczenia sięOcenaKryterium oceny
E_1A_O5_K01
The student has the ability to work independently		2,0The student does not have the ability to work independently.
3,0Student has the ability to independently solve some of the decision-making problems.
3,5The student has the ability to solve all decision-making problems independently, but his decisions are not always correct.
4,0The student has the ability to solve all decision problems independently and the results of his work are correct.
4,5The student has the ability to solve all decision problems independently and the results of his work are correct. Can justify the choice of the solution applied to a given problem.
5,0Student has the ability to solve all decision problems independently and the results of his work are correct. Can justify the choice of the solution applied to a given problem and indicate other possibilities.
E_1A_O5_K02
The student has the ability to work in a team		2,0The student does not have the ability to work as a team.
3,0The student is able to solve some of the decision problems being the subject of the class in the group with the teacher's help.
3,5The student is able to solve all the decision problems being the subject of the class in the group with the help of the teacher.
4,0The student is able to solve some of the decision problems being the subject of the class.
4,5The student is able to solve all decision problems being the subject of the class.
5,0Student is able to solve all decision problems being the subject of the class in the group and justify.
E_1A_O5_K03
The student has the ability to think and act in an entrepreneurial way		2,0Student is not able to think and act in an entrepreneurial way when solving decision-making problems.
3,0Student, when solving some decision problems, shows the ability to think and act in an entrepreneurial way.
3,5Student in solving the majority of decision problems manifests the ability to think and act in an entrepreneurial way.
4,0Student is able to think and act in an entrepreneurial way when solving all decision problems.
4,5Student, when solving all decision problems, manifests the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work, i.e. individual and team work.
5,0Student is able to think and act in an entrepreneurial way when solving all decision problems. This manifests itself at every stage of his work, i.e. individual and team work. He can independently propose other.

Literatura podstawowa

  1. Szadziewska A., Majchrzak I., Remlein M., Szychta A, Rachunkowość zarządcza a zrównoważony rozwój przedsiębiorstwa, IUS PUBLICUM, Katowice, 2021
  2. Sadowska B. (red.), Rachunkowość zarządcza w systemie informacyjnym przedsiębiorstwa, CeDeWu, Warszawa, 2018
  3. Nita B., Sprawozdawczość zarządcza, PWN, Warszawa, 2014
  4. Kiziukiewicz T. (red.), Rachunkowość zarządcza. Część I, Ekspert, Wrocław, 2012
  5. Kiziukiewicz T. (red.), Rachunkowość zarządcza. Zadania i rozwiązania. Część II, Ekspert, Wrocław, 2011

Literatura dodatkowa

  1. Dobija M., Rachunkowość zarządcza i controlling, PWE, Warszawa, 2008
  2. Świderska G. K. (red.), Rachunkowość zarządcza i rachunek kosztów, tom I i II, Difin, Warszawa, 2006
  3. Kiziukiewicz T. (red.), Zarządcze aspekty rachunkowości, PWE, Warszawa, 2003

Treści programowe - ćwiczenia audytoryjne

KODTreść programowaGodziny
T-A-1The essence and structure of projects in the field of management accounting2
T-A-2Management variations of cost accounting and the possibility of their use for the purpose of making management decisions6
T-A-3Analysis of the dependency "production-costs-profit"6
T-A-4Short-term decision-making account6
T-A-5Investment decision-making6
T-A-6Decision-making account in risk conditions2
T-A-7Passing2
30

Formy aktywności - ćwiczenia audytoryjne

KODForma aktywnościGodziny
A-A-1Participation in classes30
A-A-2Preparation for classes, including studying subject literature and solving decision-making problems using management accounting tools10
A-A-3Preparation for passing12
A-A-4Consultation8
60
(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O5_W01The student knows the essence, scope of management accounting and its place in the accounting system, as well as the concept and classification of costs as the basic measure of the business assessment
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W01Ma podstawową wiedzę z zakresu ekonomii, jej miejscu w systemie nauk społecznych oraz powiązaniach z innymi dyscyplinami naukowymi
E_1A_W08Zna podstawowe normy i reguły prawno-organizacyjne warunkujące funkcjonowanie podmiotów gospodarczych i instytucji społecznych, ich naturę i sposoby działania
E_1A_W10Zna podstawowe koncepcje i metody zarządzania procesami gospodarczymi i kapitałem ludzkim, rozumie powiązania między obszarami i funkcjami zarządzania w podmiotach społeczno-gospodarczych
E_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotuC-1To familiarize students with the principles and methods of management accounting
Treści programoweT-A-1The essence and structure of projects in the field of management accounting
T-A-7Passing
Metody nauczaniaM-1Problem lecture
M-2Subject exercises
Sposób ocenyS-1Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
S-3Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know the nature and scope of management accounting, its place in the accounting system and the concept and classification of costs as the basic measure of business assessment.
3,0The student knows the essence and scope of management accounting, its place in the accounting system. The student knows the concept and selected criteria for the classification of costs.
3,5The student knows the nature and scope of management accounting, its place in the accounting system. He knows in part the differences and similarities between management accounting and financial accounting and cost accounting. The student knows the concept and criteria for classification of costs.
4,0The student knows the essence and scope of management accounting, its place in the accounting system. He knows all the differences and similarities between management accounting and financial accounting and cost accounting. The student knows the concept, criteria for classification of costs and their partial characteristics.
4,5The student knows the essence and scope of management accounting, its place in the accounting system. He knows all the differences and similarities between management accounting and financial accounting and cost accounting. He knows what information management decisions are made on. The student knows the concept, criteria for classification of costs and their characteristics.
5,0The student knows the essence and scope of management accounting, its place in the accounting system. He knows all the differences and similarities between management accounting and financial accounting and cost accounting. He knows what information management decisions are made on. The student knows the concept, criteria for classification of costs and their characteristics and their importance from the point of view of management.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O5_W02The student has knowledge about management variations of cost accounting and the possibility of using them for the purpose of making decisions
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W10Zna podstawowe koncepcje i metody zarządzania procesami gospodarczymi i kapitałem ludzkim, rozumie powiązania między obszarami i funkcjami zarządzania w podmiotach społeczno-gospodarczych
E_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
Cel przedmiotuC-2To familiarize students with management varieties of cost accounting and the possibilities of their use for the purpose of making management decisions
Treści programoweT-A-2Management variations of cost accounting and the possibility of their use for the purpose of making management decisions
T-A-7Passing
Metody nauczaniaM-1Problem lecture
M-2Subject exercises
Sposób ocenyS-1Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
S-3Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not have knowledge about management variations of cost accounting and the possibility of using them for the purposes of making decisions.
3,0Student has knowledge about selected management variations of cost accounting.
3,5The student has knowledge of selected managerial varieties of cost accounting and the possibility of their use for the purposes of making decisions.
4,0The student has knowledge about the management variations of the cost accounting.
4,5The student has knowledge about the discussed management variations of the cost accounting and the possibilities of their use for the purposes of making decisions.
5,0The student has knowledge of the management varieties discussed in the cost accounting and the possibilities of their use for the purposes of making decisions. The acquired knowledge enables him to choose the appropriate variation of the cost account for the given unit.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O5_W03The student knows the management accounting instruments for making short-term and long-term decisions
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_W06Zna metody i narzędzia pozyskiwania, przetwarzania i prezentacji danych (w tym informatyczne) dotyczące zjawisk i procesów społeczno-gospodarczych
E_1A_W07Ma podstawową wiedzę z zakresu metod ilościowych (w tym matematyki, statystyki, ekonometrii i teorii podejmowania decyzji) i zna przykłady ich zastosowań w praktyce gospodarczej
E_1A_W11Ma podstawową wiedzę na temat zasad rachunkowości oraz systemu finansowego i jego wpływu na funkcjonowanie gospodarki
E_1A_W12Ma podstawową wiedzę o metodach analizy ekonomiczno-finansowej oraz planowania
Cel przedmiotuC-3Preparing students to assess the shaping of the economic relationship: "production-costs-profit" and analyzing the impact of individual factors using the break-even point analysis
C-4To familiarize students with the management accounting instrumentation and preparation for its use in making management decisions in the short and long run
C-5Preparing students for independent decision-making problems based on the analysis of source materials
Treści programoweT-A-3Analysis of the dependency "production-costs-profit"
T-A-4Short-term decision-making account
T-A-5Investment decision-making
T-A-6Decision-making account in risk conditions
T-A-7Passing
Metody nauczaniaM-1Problem lecture
M-2Subject exercises
Sposób ocenyS-1Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
S-3Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not know short-term decision-making accounts, measures and methods of evaluation of investment projects.
3,0The student knows selected short-term decision accounts, measures and methods of assessment of investment projects.
3,5The student knows short-term decision accounts, measures and methods of assessment of investment projects. He knows some conditions for the use of individual measures and methods.
4,0The student knows short-term decision-making accounts, measures and methods of assessment of investment projects. He knows the conditions of use of individual meters and methods.
4,5The student knows short-term decision accounts, measures and methods of assessment of investment projects. He knows the conditions of use of individual meters and methods. Has the knowledge to compare their effectiveness.
5,0The student knows short-term decision accounts, measures and methods of assessment of investment projects. He knows the conditions of use of individual meters and methods. Has the knowledge to compare their effectiveness and justify it.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O5_U01Student is able to analyze the shaping of the economic relationship: "production-costs-profit" using the break-even point analysis
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_U02Potrafi zastosować podstawową wiedzę teoretyczną i pozyskiwać dane do analizowania konkretnych procesów i zjawisk społeczno-gospodarczych
E_1A_U06Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
E_1A_U11Analizuje wskazane rozwiązania konkretnych problemów i proponuje w tym zakresie odpowiednie rozstrzygnięcia
Cel przedmiotuC-1To familiarize students with the principles and methods of management accounting
C-3Preparing students to assess the shaping of the economic relationship: "production-costs-profit" and analyzing the impact of individual factors using the break-even point analysis
Treści programoweT-A-3Analysis of the dependency "production-costs-profit"
T-A-4Short-term decision-making account
T-A-7Passing
Metody nauczaniaM-1Problem lecture
M-2Subject exercises
Sposób ocenyS-1Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
S-3Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able to analyze the shaping of the economic relationship: "production-costs-profit" using the break-even analysis.
3,0Student is able to help or partially (selected elements) assess the shaping of the economic relationship: "production-costs-profit" and knows the concept of break-even analysis.
3,5Student is able to assess the shaping of the economic relationship: "production-costs-profit" and analyze with help or partly (selected elements) the impact of individual factors using the break-even point analysis.
4,0The student is able to assess the shaping of the economic relationship: "production-costs-profit" and independently and correctly analyze the impact of individual factors using the break-even point analysis.
4,5The student is able to assess the shaping of the economic relationship: "production-costs-profit" and independently and correctly analyze the impact of individual factors using the break-even point analysis. Based on the results obtained, he is able to make management decisions.
5,0Student is able to assess the shaping of the economic relationship: "production-costs-profit" and independently and correctly analyze the impact of individual factors using the break-even point analysis. Based on the results obtained, he is able to make management decisions with the justification for his choice.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O5_U02Student is able to make management decisions in the short and long term using management accounting tools
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_U02Potrafi zastosować podstawową wiedzę teoretyczną i pozyskiwać dane do analizowania konkretnych procesów i zjawisk społeczno-gospodarczych
E_1A_U06Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
E_1A_U09Potrafi prognozować procesy i zjawiska społeczne z wykorzystaniem standardowych metod badawczych
E_1A_U11Analizuje wskazane rozwiązania konkretnych problemów i proponuje w tym zakresie odpowiednie rozstrzygnięcia
Cel przedmiotuC-4To familiarize students with the management accounting instrumentation and preparation for its use in making management decisions in the short and long run
Treści programoweT-A-4Short-term decision-making account
T-A-5Investment decision-making
T-A-6Decision-making account in risk conditions
T-A-7Passing
Metody nauczaniaM-1Problem lecture
M-2Subject exercises
Sposób ocenyS-1Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
S-3Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student is not able to make managerial decisions in the short and long term using management accounting instruments.
3,0Student is able to help or partially apply selected management accounting instruments to analyze operational options.
3,5Student is able to independently apply selected management accounting instruments to the analysis of action options.
4,0Student is able to independently apply all the management accounting instruments discussed during the course to the analysis of action options.
4,5The student is able to independently apply all the management accounting instruments discussed during the course to the analysis of action options. Based on the results obtained, he can choose a variant that guarantees optimal management effects in the short and long run.
5,0Student is able to independently apply all management accounting instruments discussed during classes to the analysis of action options. Based on the results obtained, he can choose a variant that guarantees optimal management effects in the short and long run. He can justify his choice.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O5_U03The student can solve decision problems based on his own analysis of source materials
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_U02Potrafi zastosować podstawową wiedzę teoretyczną i pozyskiwać dane do analizowania konkretnych procesów i zjawisk społeczno-gospodarczych
E_1A_U06Potrafi wskazać źródła finansowania i posiada umiejętność wykorzystania wiedzy z rachunkowości w procesach gospodarowania
E_1A_U11Analizuje wskazane rozwiązania konkretnych problemów i proponuje w tym zakresie odpowiednie rozstrzygnięcia
Cel przedmiotuC-5Preparing students for independent decision-making problems based on the analysis of source materials
Treści programoweT-A-1The essence and structure of projects in the field of management accounting
T-A-2Management variations of cost accounting and the possibility of their use for the purpose of making management decisions
T-A-3Analysis of the dependency "production-costs-profit"
T-A-4Short-term decision-making account
T-A-5Investment decision-making
T-A-6Decision-making account in risk conditions
Metody nauczaniaM-1Problem lecture
M-2Subject exercises
Sposób ocenyS-1Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
S-3Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student cannot solve decision problems.
3,0Student can help with solving some decision problems.
3,5Student is able to help solve all the decision problems discussed during the course.
4,0The student is able to solve all the decision problems discussed during the classes independently, while the analyzes of the source materials carried out by the student are incomplete.
4,5The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate.
5,0The student is able to solve all the decision problems discussed during the class independently, and the analysis of source materials carried out by the student are appropriate. Additionally, on the basis of the analyzes carried out, the student formulates conclusions.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O5_K01The student has the ability to work independently
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K01Samodzielnej pracy oraz pracy w zespole (słuchanie, negocjacje, perswazja, prezentacja)
Cel przedmiotuC-3Preparing students to assess the shaping of the economic relationship: "production-costs-profit" and analyzing the impact of individual factors using the break-even point analysis
C-4To familiarize students with the management accounting instrumentation and preparation for its use in making management decisions in the short and long run
C-5Preparing students for independent decision-making problems based on the analysis of source materials
Treści programoweT-A-3Analysis of the dependency "production-costs-profit"
T-A-4Short-term decision-making account
T-A-5Investment decision-making
T-A-6Decision-making account in risk conditions
T-A-7Passing
Metody nauczaniaM-1Problem lecture
M-2Subject exercises
Sposób ocenyS-1Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
S-3Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not have the ability to work independently.
3,0Student has the ability to independently solve some of the decision-making problems.
3,5The student has the ability to solve all decision-making problems independently, but his decisions are not always correct.
4,0The student has the ability to solve all decision problems independently and the results of his work are correct.
4,5The student has the ability to solve all decision problems independently and the results of his work are correct. Can justify the choice of the solution applied to a given problem.
5,0Student has the ability to solve all decision problems independently and the results of his work are correct. Can justify the choice of the solution applied to a given problem and indicate other possibilities.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O5_K02The student has the ability to work in a team
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K01Samodzielnej pracy oraz pracy w zespole (słuchanie, negocjacje, perswazja, prezentacja)
Cel przedmiotuC-3Preparing students to assess the shaping of the economic relationship: "production-costs-profit" and analyzing the impact of individual factors using the break-even point analysis
C-4To familiarize students with the management accounting instrumentation and preparation for its use in making management decisions in the short and long run
C-5Preparing students for independent decision-making problems based on the analysis of source materials
Treści programoweT-A-3Analysis of the dependency "production-costs-profit"
T-A-4Short-term decision-making account
T-A-5Investment decision-making
T-A-6Decision-making account in risk conditions
Metody nauczaniaM-1Problem lecture
M-2Subject exercises
Sposób ocenyS-3Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0The student does not have the ability to work as a team.
3,0The student is able to solve some of the decision problems being the subject of the class in the group with the teacher's help.
3,5The student is able to solve all the decision problems being the subject of the class in the group with the help of the teacher.
4,0The student is able to solve some of the decision problems being the subject of the class.
4,5The student is able to solve all decision problems being the subject of the class.
5,0Student is able to solve all decision problems being the subject of the class in the group and justify.
PoleKODZnaczenie kodu
Zamierzone efekty uczenia sięE_1A_O5_K03The student has the ability to think and act in an entrepreneurial way
Odniesienie do efektów kształcenia dla kierunku studiówE_1A_K05Myślenia i działania w sposób przedsiębiorczy
Cel przedmiotuC-3Preparing students to assess the shaping of the economic relationship: "production-costs-profit" and analyzing the impact of individual factors using the break-even point analysis
C-4To familiarize students with the management accounting instrumentation and preparation for its use in making management decisions in the short and long run
C-5Preparing students for independent decision-making problems based on the analysis of source materials
Treści programoweT-A-1The essence and structure of projects in the field of management accounting
T-A-2Management variations of cost accounting and the possibility of their use for the purpose of making management decisions
T-A-3Analysis of the dependency "production-costs-profit"
T-A-4Short-term decision-making account
T-A-5Investment decision-making
T-A-6Decision-making account in risk conditions
T-A-7Passing
Metody nauczaniaM-1Problem lecture
M-2Subject exercises
Sposób ocenyS-1Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
S-3Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
S-4Ocena podsumowująca: Activity of students during classes
Kryteria ocenyOcenaKryterium oceny
2,0Student is not able to think and act in an entrepreneurial way when solving decision-making problems.
3,0Student, when solving some decision problems, shows the ability to think and act in an entrepreneurial way.
3,5Student in solving the majority of decision problems manifests the ability to think and act in an entrepreneurial way.
4,0Student is able to think and act in an entrepreneurial way when solving all decision problems.
4,5Student, when solving all decision problems, manifests the ability to think and act in an entrepreneurial way. This manifests itself at every stage of his work, i.e. individual and team work.
5,0Student is able to think and act in an entrepreneurial way when solving all decision problems. This manifests itself at every stage of his work, i.e. individual and team work. He can independently propose other.