MANAGEMENT CONTROLLING - BMEGT35M103

The aim of the subject is to enable the students to contribute to improving the short- and long-term profitability of the company efficiently, while using their knowledge in cost management gained on the course. Within the frames of the subject, students will get acquainted with techniques such as the allocation of manufacturing overhead costs, cost-volume-profit analysis, analysing profit-and-loss statement, calculation of break-even point and break-even analysis, profit planning and performance indices. The specific goal of the subject is to enable the students to make managerial decisions by providing them with the necessary methodology and the revision of knowledge they gained earlier.

1. Students are aware of
2. • the methods of costing
3. • rules of cost accounting
4. • techniques of determining the costs of products, processes, projects
5. • accounting opportunities for costs
6. • contexts of cost accounting and profit-and-loss calculation
7. • controlling aspects of cost analysis
8. • indicators for analysing income and financial state of the company.

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 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 as-signment. Students will complete hands-on, application exams using accounting forms.

• Tankönyvek, jegyzetek, letölthető anyagok
• • Dr. Bosnyák János - Dr. Gyenge Magdolna - Dr. Pavlik Lívia - dr. Székács Péterné: Vezetői számvitel, Budapest, Saldo Pénzügyi Tanácsadó és Informatikai Zrt., 2010.
• Textbooks, notes, slides, downloadable learning materials
• • Larry M. Walther – Christopher J. Skousen: Managerial and Cost Accounting 2009.

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

- The complex written assessment of knowledge and skill competencies of the subject is based on written exam at the end of the semester. The test focuses on practical adaptation of the knowledge students gained in the learning process, not excluding testing theoretical knowledge. The parts of the learning material for the tests are selected by the lecturer. Working time for test writing is 90 minutes, the maximal number of points is 100.

• Év végi írásbeli vizsga: 100
• Final written exam: 100

According to University Rules (TVSZ)

Correction and replacement are according to University Rules (TVSZ).

Consulted with the Faculty Student Representative Committee, approved by the Vice Dean for Education, valid from: 12.04.2021.

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.