ZUT - Polska Rama Kwalifikacji / Rok 2023/2024 / Wydział Ekonomiczny / Economics (S1) / Accounting and Finance in Economic Entities / Sylabus przedmiotu

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 dydaktyczna	KOD	Semestr	Godziny	ECTS	Waga	Zaliczenie
ćwiczenia audytoryjne	A	5	25	2,0	1,00	zaliczenie

Wymagania wstępne

KOD	Wymaganie wstępne
W-1	No requirements

Cele przedmiotu

KOD	Cel modułu/przedmiotu
C-1	To familiarize students with the principles and methods of management accounting
C-2	To familiarize students with management varieties of cost accounting and the possibilities of their use for the purpose of making management decisions
C-3	Preparing 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-4	To familiarize students with the management accounting instrumentation and preparation for its use in making management decisions in the short and long run
C-5	Preparing students for independent decision-making problems based on the analysis of source materials

Treści programowe z podziałem na formy zajęć

KOD	Treść programowa	Godziny
ćwiczenia audytoryjne
T-A-1	The essence and structure of projects in the field of management accounting	2
T-A-2	Management variations of cost accounting and the possibility of their use for the purpose of making management decisions	6
T-A-3	Analysis of the dependency "production-costs-profit"	4
T-A-4	Short-term decision-making account	5
T-A-5	Investment decision-making	4
T-A-6	Decision-making account in risk conditions	2
T-A-7	Passing	2
		25

Obciążenie pracą studenta - formy aktywności

KOD	Forma aktywności	Godziny
ćwiczenia audytoryjne
A-A-1	Participation in classes	25
A-A-2	Preparation for classes, including studying subject literature and solving decision-making problems using management accounting tools	13
A-A-3	Preparation for passing	12
		50

Metody nauczania / narzędzia dydaktyczne

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

Sposoby oceny

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

Zamierzone efekty uczenia się - wiedza

Zamierzone efekty uczenia się	Odniesienie do efektów kształcenia dla kierunku studiów	Odniesienie do efektów zdefiniowanych dla obszaru kształcenia	Cel przedmiotu	Treści programowe	Metody nauczania	Sposób oceny
Ec_1A_O11_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	Ec_1A_W01, Ec_1A_W02, Ec_1A_W06, Ec_1A_W07, Ec_1A_W10	—	C-1	T-A-1, T-A-7	M-2, M-1	S-1, S-3, S-4
Ec_1A_O11_W02 The student has knowledge about management variations of cost accounting and the possibility of using them for the purpose of making decisions	Ec_1A_W01, Ec_1A_W05, Ec_1A_W07, Ec_1A_W08, Ec_1A_W10	—	C-2	T-A-2, T-A-7	M-2, M-1	S-1, S-3, S-4
Ec_1A_O11_W03 The student knows the management accounting instruments for making short-term and long-term decisions	Ec_1A_W01, Ec_1A_W03, Ec_1A_W05, Ec_1A_W06, Ec_1A_W07, Ec_1A_W08, Ec_1A_W10	—	C-3, C-4, C-5	T-A-6, T-A-7, T-A-3, T-A-4, T-A-5	M-2, M-1	S-1, S-3, S-4

Zamierzone efekty uczenia się - umiejętności

Zamierzone efekty uczenia się	Odniesienie do efektów kształcenia dla kierunku studiów	Odniesienie do efektów zdefiniowanych dla obszaru kształcenia	Cel przedmiotu	Treści programowe	Metody nauczania	Sposób oceny
Ec_1A_O11_U01 Student is able to analyze the shaping of the economic relationship: "production-costs-profit" using the break-even point analysis	Ec_1A_U01, Ec_1A_U03, Ec_1A_U04, Ec_1A_U05, Ec_1A_U09, Ec_1A_U10	—	C-3, C-1	T-A-7, T-A-3, T-A-4	M-2, M-1	S-1, S-3, S-4
Ec_1A_O11_U02 Student is able to make management decisions in the short and long term using management accounting tools	Ec_1A_U01, Ec_1A_U03, Ec_1A_U04, Ec_1A_U05, Ec_1A_U09, Ec_1A_U10	—	C-4	T-A-6, T-A-7, T-A-4, T-A-5	M-2, M-1	S-1, S-3, S-4
Ec_1A_O11_U03 The student can solve decision problems based on his own analysis of source materials	Ec_1A_U01, Ec_1A_U03, Ec_1A_U04, Ec_1A_U05, Ec_1A_U09, Ec_1A_U10	—	C-5	T-A-1, T-A-2, T-A-6, T-A-7, T-A-3, T-A-4, T-A-5	M-2, M-1	S-1, S-3, S-4

Zamierzone efekty uczenia się - inne kompetencje społeczne i personalne

Zamierzone efekty uczenia się	Odniesienie do efektów kształcenia dla kierunku studiów	Odniesienie do efektów zdefiniowanych dla obszaru kształcenia	Cel przedmiotu	Treści programowe	Metody nauczania	Sposób oceny
Ec_1A_O11_K03 The student is ready to assess their knowledge and skills, co-organize economic and social projects, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.	Ec_1A_K01, Ec_1A_K02, Ec_1A_K03, Ec_1A_K04, Ec_1A_K05	—	C-3, C-4, C-5	T-A-1, T-A-2, T-A-6, T-A-7, T-A-3, T-A-4, T-A-5	M-2, M-1	S-1, S-3, S-4

Kryterium oceny - wiedza

Efekt uczenia się	Ocena	Kryterium oceny
Ec_1A_O11_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	2,0	The 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.
	3,0	The 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.
	3,5	The 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.
	4,0	The 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.
	4,5	The 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.
	5,0	The 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.
Ec_1A_O11_W02 The student has knowledge about management variations of cost accounting and the possibility of using them for the purpose of making decisions	2,0	The student does not have knowledge about management variations of cost accounting and the possibility of using them for the purposes of making decisions.
	3,0	Student has knowledge about selected management variations of cost accounting.
	3,5	The student has knowledge of selected managerial varieties of cost accounting and the possibility of their use for the purposes of making decisions.
	4,0	The student has knowledge about the management variations of the cost accounting.
	4,5	The student has knowledge about the discussed management variations of the cost accounting and the possibilities of their use for the purposes of making decisions.
	5,0	The 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.
Ec_1A_O11_W03 The student knows the management accounting instruments for making short-term and long-term decisions	2,0	The student does not know short-term decision-making accounts, measures and methods of evaluation of investment projects.
	3,0	The student knows selected short-term decision accounts, measures and methods of assessment of investment projects.
	3,5	The 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.
	4,0	The 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.
	4,5	The 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.
	5,0	The 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 się	Ocena	Kryterium oceny
Ec_1A_O11_U01 Student is able to analyze the shaping of the economic relationship: "production-costs-profit" using the break-even point analysis	2,0	The student is not able to analyze the shaping of the economic relationship: "production-costs-profit" using the break-even analysis.
	3,0	Student 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.
	3,5	Student 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.
	4,0	The 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.
	4,5	The 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.
	5,0	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 with the justification for his choice.
Ec_1A_O11_U02 Student is able to make management decisions in the short and long term using management accounting tools	2,0	The student is not able to make managerial decisions in the short and long term using management accounting instruments.
	3,0	Student is able to help or partially apply selected management accounting instruments to analyze operational options.
	3,5	Student is able to independently apply selected management accounting instruments to the analysis of action options.
	4,0	Student is able to independently apply all the management accounting instruments discussed during the course to the analysis of action options.
	4,5	The 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.
	5,0	Student 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.
Ec_1A_O11_U03 The student can solve decision problems based on his own analysis of source materials	2,0	The student cannot solve decision problems.
	3,0	Student can help with solving some decision problems.
	3,5	Student is able to help solve all the decision problems discussed during the course.
	4,0	The 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.
	4,5	The 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.
	5,0	The 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 się	Ocena	Kryterium oceny
Ec_1A_O11_K03 The student is ready to assess their knowledge and skills, co-organize economic and social projects, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.	2,0	The student is not ready to evaluate his knowledge and skills, co-organize economic and social ventures, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.
	3,0	The student sometimes shows readiness to assess his knowledge and skills, co-organize economic and social projects, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.
	3,5	The student often shows readiness to evaluate his knowledge and skills, co-organize economic and social projects, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.
	4,0	The student very often shows readiness to evaluate his knowledge and skills, co-organize economic and social projects, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.
	4,5	The student usually shows readiness to evaluate his knowledge and skills, to co-organize economic and social ventures, to think and act in an entrepreneurial way while observing ethical principles and respecting other people's opinions.
	5,0	The student is always ready to evaluate his knowledge and skills, co-organize economic and social ventures, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.

Literatura podstawowa

Drury C., Cost and management accounting, Cengage Learning EMEA, Andover, 2018
Atkinson A.A., Kaplan R.S., Matsumura E.M., Young S.M., Management Accounting: Information for Decision - Making and Strategy Execution, Pearson, 2012
Szadziewska A., Majchrzak I., Remlein M., Szychta A, Rachunkowość zarządcza a zrównoważony rozwój przedsiębiorstwa, IUS PUBLICUM, Katowice, 2021
Kiziukiewicz T. (red.), Rachunkowość zarządcza. Zadania i rozwiązania. Część II, Ekspert, Wrocław, 2011

Literatura dodatkowa

Penning A., Management Accounting: Decision and Control Tutorial, Osborn Books Ltd, 2016
Patterson R., Kompendium terminów z zakresu rachunkowości po polsku i angielsku 1-6. Compendium of Accounting in Polish and English, Wydawnictwa Akademickie Profesjonalne. Rzeczpospolita, Warszawa, 2008
Kiziukiewicz T. (red.), Zarządcze aspekty rachunkowości, PWE, Warszawa, 2003

Treści programowe - ćwiczenia audytoryjne

KOD	Treść programowa	Godziny
T-A-1	The essence and structure of projects in the field of management accounting	2
T-A-2	Management variations of cost accounting and the possibility of their use for the purpose of making management decisions	6
T-A-3	Analysis of the dependency "production-costs-profit"	4
T-A-4	Short-term decision-making account	5
T-A-5	Investment decision-making	4
T-A-6	Decision-making account in risk conditions	2
T-A-7	Passing	2
		25

Formy aktywności - ćwiczenia audytoryjne

KOD	Forma aktywności	Godziny
A-A-1	Participation in classes	25
A-A-2	Preparation for classes, including studying subject literature and solving decision-making problems using management accounting tools	13
A-A-3	Preparation for passing	12
		50

(*) 1 punkt ECTS, odpowiada około 30 godzinom aktywności studenta

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O11_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
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_W01	He / she knows and understands at an advanced level economic and social facts and phenomena as well as theories explaining the complex relationships between them constituting the basic general knowledge in the discipline of economics and finance, as well as selected issues in the field of detailed knowledge
	Ec_1A_W02	He / she knows and understands at an advanced level the place of economics and finance in the system of social sciences and the links with other scientific disciplines
	Ec_1A_W06	He / she knows and understands at an advanced level issues in the field of quantitative methods (including mathematics, statistics, econometrics and theory of decision-making), as well as methods and tools (including IT) for obtaining, processing and presenting data on socio-economic phenomena and processes
	Ec_1A_W07	He / she knows and understands the fundamental economic and social dilemmas of modern civilisation, including the economy
	Ec_1A_W10	He / she knows and understands the basic principles of creating and developing various forms of entrepreneurship using knowledge of economics and finance
Cel przedmiotu	C-1	To familiarize students with the principles and methods of management accounting
Treści programowe	T-A-1	The essence and structure of projects in the field of management accounting
Treści programowe	T-A-7	Passing
Metody nauczania	M-2	Subject exercises
Metody nauczania	M-1	Problem lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
	S-3	Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The 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.
	3,0	The 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.
	3,5	The 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.
	4,0	The 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.
	4,5	The 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.
	5,0	The 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.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O11_W02	The 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 studiów	Ec_1A_W01	He / she knows and understands at an advanced level economic and social facts and phenomena as well as theories explaining the complex relationships between them constituting the basic general knowledge in the discipline of economics and finance, as well as selected issues in the field of detailed knowledge
	Ec_1A_W05	He / she knows and understands at an advanced level the role of man as an entity creating and operating in socio-economic institutions, as well as managing them, types of social ties, their impact on the economy and the regularities governing them
	Ec_1A_W07	He / she knows and understands the fundamental economic and social dilemmas of modern civilisation, including the economy
	Ec_1A_W08	He / she knows and understands the basic economic, legal, ethical and other conditions of activities related to the functioning of the economy
	Ec_1A_W10	He / she knows and understands the basic principles of creating and developing various forms of entrepreneurship using knowledge of economics and finance
Cel przedmiotu	C-2	To familiarize students with management varieties of cost accounting and the possibilities of their use for the purpose of making management decisions
Treści programowe	T-A-2	Management variations of cost accounting and the possibility of their use for the purpose of making management decisions
Treści programowe	T-A-7	Passing
Metody nauczania	M-2	Subject exercises
Metody nauczania	M-1	Problem lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
	S-3	Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not have knowledge about management variations of cost accounting and the possibility of using them for the purposes of making decisions.
	3,0	Student has knowledge about selected management variations of cost accounting.
	3,5	The student has knowledge of selected managerial varieties of cost accounting and the possibility of their use for the purposes of making decisions.
	4,0	The student has knowledge about the management variations of the cost accounting.
	4,5	The student has knowledge about the discussed management variations of the cost accounting and the possibilities of their use for the purposes of making decisions.
	5,0	The 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.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O11_W03	The student knows the management accounting instruments for making short-term and long-term decisions
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_W01	He / she knows and understands at an advanced level economic and social facts and phenomena as well as theories explaining the complex relationships between them constituting the basic general knowledge in the discipline of economics and finance, as well as selected issues in the field of detailed knowledge
	Ec_1A_W03	He / she knows and understands the research methodology in the field of economics and finance at an advanced level
	Ec_1A_W05	He / she knows and understands at an advanced level the role of man as an entity creating and operating in socio-economic institutions, as well as managing them, types of social ties, their impact on the economy and the regularities governing them
	Ec_1A_W06	He / she knows and understands at an advanced level issues in the field of quantitative methods (including mathematics, statistics, econometrics and theory of decision-making), as well as methods and tools (including IT) for obtaining, processing and presenting data on socio-economic phenomena and processes
	Ec_1A_W07	He / she knows and understands the fundamental economic and social dilemmas of modern civilisation, including the economy
	Ec_1A_W08	He / she knows and understands the basic economic, legal, ethical and other conditions of activities related to the functioning of the economy
	Ec_1A_W10	He / she knows and understands the basic principles of creating and developing various forms of entrepreneurship using knowledge of economics and finance
Cel przedmiotu	C-3	Preparing 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-4	To familiarize students with the management accounting instrumentation and preparation for its use in making management decisions in the short and long run
	C-5	Preparing students for independent decision-making problems based on the analysis of source materials
Treści programowe	T-A-6	Decision-making account in risk conditions
	T-A-7	Passing
	T-A-3	Analysis of the dependency "production-costs-profit"
	T-A-4	Short-term decision-making account
	T-A-5	Investment decision-making
Metody nauczania	M-2	Subject exercises
Metody nauczania	M-1	Problem lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
	S-3	Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student does not know short-term decision-making accounts, measures and methods of evaluation of investment projects.
	3,0	The student knows selected short-term decision accounts, measures and methods of assessment of investment projects.
	3,5	The 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.
	4,0	The 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.
	4,5	The 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.
	5,0	The 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.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O11_U01	Student 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 studiów	Ec_1A_U01	He / she can use knowledge to identify and interpret socio-economic processes and phenomena with the use of methods and tools appropriate for economics
	Ec_1A_U03	He / she is able to solve tasks and problems in conditions that are not fully predictable, properly selecting sources and information from them, making their evaluation, making a critical analysis of them and synthesising them
	Ec_1A_U04	He / she is able to select and apply appropriate methods and tools, including advanced information and communication techniques for analysing and forecasting economic processes and phenomena and solving economic problems
	Ec_1A_U05	He / she is able to communicate with the environment using specialist terminology in the field of economics and finance
	Ec_1A_U09	He / she is able to plan and organise individual work and cooperate with other people as part of team activities
	Ec_1A_U10	He / she is able to independently plan and implement his / her own lifelong learning
Cel przedmiotu	C-3	Preparing 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
Cel przedmiotu	C-1	To familiarize students with the principles and methods of management accounting
Treści programowe	T-A-7	Passing
	T-A-3	Analysis of the dependency "production-costs-profit"
	T-A-4	Short-term decision-making account
Metody nauczania	M-2	Subject exercises
Metody nauczania	M-1	Problem lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
	S-3	Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student is not able to analyze the shaping of the economic relationship: "production-costs-profit" using the break-even analysis.
	3,0	Student 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.
	3,5	Student 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.
	4,0	The 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.
	4,5	The 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.
	5,0	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 with the justification for his choice.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O11_U02	Student is able to make management decisions in the short and long term using management accounting tools
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_U01	He / she can use knowledge to identify and interpret socio-economic processes and phenomena with the use of methods and tools appropriate for economics
	Ec_1A_U03	He / she is able to solve tasks and problems in conditions that are not fully predictable, properly selecting sources and information from them, making their evaluation, making a critical analysis of them and synthesising them
	Ec_1A_U04	He / she is able to select and apply appropriate methods and tools, including advanced information and communication techniques for analysing and forecasting economic processes and phenomena and solving economic problems
	Ec_1A_U05	He / she is able to communicate with the environment using specialist terminology in the field of economics and finance
	Ec_1A_U09	He / she is able to plan and organise individual work and cooperate with other people as part of team activities
	Ec_1A_U10	He / she is able to independently plan and implement his / her own lifelong learning
Cel przedmiotu	C-4	To familiarize students with the management accounting instrumentation and preparation for its use in making management decisions in the short and long run
Treści programowe	T-A-6	Decision-making account in risk conditions
	T-A-7	Passing
	T-A-4	Short-term decision-making account
	T-A-5	Investment decision-making
Metody nauczania	M-2	Subject exercises
Metody nauczania	M-1	Problem lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
	S-3	Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student is not able to make managerial decisions in the short and long term using management accounting instruments.
	3,0	Student is able to help or partially apply selected management accounting instruments to analyze operational options.
	3,5	Student is able to independently apply selected management accounting instruments to the analysis of action options.
	4,0	Student is able to independently apply all the management accounting instruments discussed during the course to the analysis of action options.
	4,5	The 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.
	5,0	Student 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.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O11_U03	The student can solve decision problems based on his own analysis of source materials
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_U01	He / she can use knowledge to identify and interpret socio-economic processes and phenomena with the use of methods and tools appropriate for economics
	Ec_1A_U03	He / she is able to solve tasks and problems in conditions that are not fully predictable, properly selecting sources and information from them, making their evaluation, making a critical analysis of them and synthesising them
	Ec_1A_U04	He / she is able to select and apply appropriate methods and tools, including advanced information and communication techniques for analysing and forecasting economic processes and phenomena and solving economic problems
	Ec_1A_U05	He / she is able to communicate with the environment using specialist terminology in the field of economics and finance
	Ec_1A_U09	He / she is able to plan and organise individual work and cooperate with other people as part of team activities
	Ec_1A_U10	He / she is able to independently plan and implement his / her own lifelong learning
Cel przedmiotu	C-5	Preparing students for independent decision-making problems based on the analysis of source materials
Treści programowe	T-A-1	The essence and structure of projects in the field of management accounting
	T-A-2	Management variations of cost accounting and the possibility of their use for the purpose of making management decisions
	T-A-6	Decision-making account in risk conditions
	T-A-7	Passing
	T-A-3	Analysis of the dependency "production-costs-profit"
	T-A-4	Short-term decision-making account
	T-A-5	Investment decision-making
Metody nauczania	M-2	Subject exercises
Metody nauczania	M-1	Problem lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
	S-3	Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student cannot solve decision problems.
	3,0	Student can help with solving some decision problems.
	3,5	Student is able to help solve all the decision problems discussed during the course.
	4,0	The 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.
	4,5	The 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.
	5,0	The 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.

Pole	KOD	Znaczenie kodu
Zamierzone efekty uczenia się	Ec_1A_O11_K03	The student is ready to assess their knowledge and skills, co-organize economic and social projects, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.
Odniesienie do efektów kształcenia dla kierunku studiów	Ec_1A_K01	He / she is ready to critically assess the possessed knowledge, skills and received content, to recognise the importance of knowledge in solving cognitive and practical problems, and is aware of the need to consult experts in case of difficulties with solving the problem on his / her own
	Ec_1A_K02	He / she is ready to fulfil social obligations, co-organise projects for the social environment, as well as initiate activities for the public interest
	Ec_1A_K03	He / she is ready to think and act in an entrepreneurial way
	Ec_1A_K04	He / she is ready to take social, professional and ethical responsibility for the performed professional roles and to demand it from others, and to care for the achievements and traditions of the profession
	Ec_1A_K05	He / she is ready to show openness to the world and understanding for different cultures
Cel przedmiotu	C-3	Preparing 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-4	To familiarize students with the management accounting instrumentation and preparation for its use in making management decisions in the short and long run
	C-5	Preparing students for independent decision-making problems based on the analysis of source materials
Treści programowe	T-A-1	The essence and structure of projects in the field of management accounting
	T-A-2	Management variations of cost accounting and the possibility of their use for the purpose of making management decisions
	T-A-6	Decision-making account in risk conditions
	T-A-7	Passing
	T-A-3	Analysis of the dependency "production-costs-profit"
	T-A-4	Short-term decision-making account
	T-A-5	Investment decision-making
Metody nauczania	M-2	Subject exercises
Metody nauczania	M-1	Problem lecture
Sposób oceny	S-1	Ocena formująca: Assessment of student’s achievements by asking questions at the beginning and during classes
	S-3	Ocena podsumowująca: Assessment in writing, including theoretical questions and tasks to be solved
	S-4	Ocena podsumowująca: Activity of students during classes
Kryteria oceny	Ocena	Kryterium oceny
	2,0	The student is not ready to evaluate his knowledge and skills, co-organize economic and social ventures, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.
	3,0	The student sometimes shows readiness to assess his knowledge and skills, co-organize economic and social projects, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.
	3,5	The student often shows readiness to evaluate his knowledge and skills, co-organize economic and social projects, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.
	4,0	The student very often shows readiness to evaluate his knowledge and skills, co-organize economic and social projects, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.
	4,5	The student usually shows readiness to evaluate his knowledge and skills, to co-organize economic and social ventures, to think and act in an entrepreneurial way while observing ethical principles and respecting other people's opinions.
	5,0	The student is always ready to evaluate his knowledge and skills, co-organize economic and social ventures, think and act in an entrepreneurial way while maintaining ethical principles and respecting the opinions of other people.