Management Accounting
Financial Management is the 5th semester undergraduate course at Faculty of Organizational Sciences.
Instructors
Slađana Barjaktarović Rakočević, PhD
Miloš Milosavljević, PhD
Literature
Essential:
Nevenka Žarkić Joksimović (2009). Managerial Accounting – Accounting for Management. Belgrade: Faculty of Organizational Sciences.
Nevenka Žarkić Joksimović, Vesna Bogojević Arsić & Slađana Benković (2008). Managerial Accounting – Study Guide. Belgrade: Faculty of Organizational Sciences.
Recommended (the list is not final):
Robert Higgins (2006). Analysis for Financial Management – eight international edition. Boston: McGraw Hill.
Assessment weighting
- Written part – 40 pts (duration of the test is 1:15h)
- Active participation in the classroom – 10 pts
- Project assignments with presentations – 10 pts
- Oral exam - 40 pts
Course syllabus
• The concept and content of management accounting
• Planning, budgeting and control
• Standard costing
• Marginal costs and cost volume profit analysis
• Investments and risk analysis
• Ratio analysis
• Incremental analysis
• Liquidity and cash flows
• Management accounting reporting
• Strategic management accounting (SMA)