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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)