MANAGERIAL ACCOUNTING II. - BMEGT35ML19

The aim of teaching the subject is to present the international and domestic methods, techniques and trends of the strategic managerial accounting approach in order to expand the students' managerial accounting knowledge. Building on the principles and analytical methods learned in the advanced managerial accounting subject, the subject aims to synthesize students ’knowledge of management, marketing and accounting and to develop students’ ability to move towards strategic thinking. The course provides students with a comprehensive understanding of how to apply managerial accounting methods, techniques, and tools to strategic management. The specific aim of the course is to acquire a level of proficiency that is suitable for making managerial decisions by providing methodological knowledge - and reviving previous knowledge.

1. Students are aware of
2. • the international and domestic methods of management accounting,
3. • how to synthesize the knowledge of management, marketing and accounting learned,
4. • how to develop them in the direction of strategic thinking,
5. • the methodological knowledge to put managerial accounting methods, techniques and tools at the service of strategic management.

1. Students are able to
2. • plan and organize independent learning,
3. • comprehend and use the professional literature of the topic,
4. • recognize the contexts behind accounting and financial decisions,
5. • make calculations supporting decisions.

1. Students
2. • are open to learn and adapt the innovations in managerial accounting,
3. • collaborate with their instructors and student mates during the learning process,
4. • gain knowledge and information,
5. • take use of ICT tools.

1. Students
2. • are open to accept reliable critical remarks
3. • collaborate with other students in performing assignments during the learning process
4. • are able to make independent decisions
5. • are capable of reasonable consideration in the financial and accounting decision-making processs
6. • can weigh the significance of their responsibilities and foresee the consequences of their decisions

Lectures, and written communication, use of ICT tools and techniques, home assignment. Students will submit assignments, including quizzes, throughout the semester based on the course content presented in that assignment. Students will complete hands-on, application exams using accounting forms.

• Tankönyvek, jegyzetek, letölthető anyagok
• 1. Kaplan, R. S. – Norton, D. P.: Balanced ScoreCard: Eszköz, ami mozgásba hozza a stratégiát: Kiegyensúlyozott stratégiai mutatószám-rendszer, KJK-KERSZÖV Jogi és Üzleti Kiadó Kft., 2000.
• 2. Kaplan, R. S.: Advanced Management Accounting; Pearson Education Limited, 2013.
• 3. Anthony, R. N. – Govindarajan, V.: Menedzsmentkontroll-rendszerek; Horváth & Partners, 2013.
• Textbooks, notes, slides, downloadable learning materials
• 1. Kaplan, R. S. – Norton, D. P.: Balanced ScoreCard: Eszköz, ami mozgásba hozza a stratégiát: Kiegyensúlyozott stratégiai mutatószám-rendszer, KJK-KERSZÖV Jogi és Üzleti Kiadó Kft., 2000.
• 2. Kaplan, R. S.: Advanced Management Accounting; Pearson Education Limited, 2013.
• 3. Govindarajan, V., & Anthony, R. N. (1998). Management control systems. Irwin McGraw-Hill.

Assessment of the learning outcomes described under 2.2. is based on a written exam.

Partial performance assessment during the semester: Mid-term classwork can worth 50 percent of the subject requirement. The performance of the mid-year classwork can be combined with the written exam result at the end of the semester if it is more favorable for the student. The lecturer determines the requirements and the method of assessment of the mid-year classwork. Performance assessment during the examination period: There will be an end of semester written exam which is 90 minutes long. Theory and the application of acquired knowledge are also vital parts of the assessment. The lecturer determines the part of the curriculum that is the subject of the evaluation.

• Activity during a semester: 50

• exam: 50

According to TVSZ

Correction and replacement are according to TVSZ.

Subject includes the topics detailed in the course syllabus to ensure learning outcomes listed under 2.2. can be achieved. Timing of the topics may be affected by calendar or other circumstances in each semester.