1. komponenta

Lecture type	Total
Lectures	30
Seminar	15

* Load is given in academic hour (1 academic hour = 45 minutes)

Cost management in the company, allocation of costs by location and bearer, and recording costs and expenses using classic and modern accounting methods.

1. Assess the way managers use accounting information to create value in organizations.
2. Explain how costs are reported in financial statements.
3. Understand the assumptions and limitations of CVP analysis.
4. Understand the reasons for estimating fixed and variable costs, and explain how the basic product costing system works.
5. Understand ethical issues in business costs.
6. Analyze the accounting choice between FIFO, LIFO, and weighted average cost.
7. Compare activity-based product costing with traditional methods.
8. Understand the role of budgets in the overall plans of an organization.

1. grupa autora: Upravljačko računovodstvo, RIF, Zagreb, 2011, grupa autora:, RIF Zagreb, 2011.
2. Grubišić, A.; Analiza poslovanja, skripta, Veleučilište u Šibeniku, 2010., Grubišić, A., Veleučilište u Šibeniku, 2010.

1. Lanen, W.N. & Anderson, S.W. & Maher, M.W., Fundamentals of cost accounting, Third Edition, 2014, by The McGraw-Hill, Lanen, W.N. & Anderson, S.W. & Maher, M.W., The McGraw-Hill, 2014.

Mandatory course - Regular studij - Management