Course · ACC6703
Management accounting
Course information
- Course code
- ACC6703
- Credits (ECTS)
- 5
- L + S + Lab
- 15 + 30 + 0
- Year / semester
- Year 4 / semester 7
- Level of course
- Bachelor's degree
- Component
- Minor
- Cycle
- BD
- Final assessment
- Examination
- Educational programme
- 6B06106 Computing and software
- Curriculum
- Вычислительная техника и программное обеспечение (2023-2027)
Minor track course.
Course description
The course introduces students to contemporary management accounting concepts and techniques. Topics include: the role of accountants in internal decision-making, tools used to design and develop costing systems, preparation of budgets and their role as a planning and control tool, other decision-making tools including CVP analysis, pricing decisions and costs of quality.
Student workload
| Type of work | Hours per week | Weeks | Total hours per semester |
|---|---|---|---|
| Lectures (L) | 1 | 15 | 15 |
| Seminars and practical classes (S) | 2 | 15 | 30 |
| Independent work under instructor supervision | 1 | 15 | 15 |
| Independent student work | 6 | 15 | 90 |
| Total | 150 |
1 credit = 30 academic hours; a semester lasts 15 weeks.
Source: Platonus, working curriculum for the 2026–2027 academic year.
← Programme curriculum