Subject 'Financial Management'

Year:   2016/2017    2017/2018    2018/2019    2019/2020    2020/2021    

The course deals with the application of financial and non-financial information in planning, valuation, purpose-oriented use of resources and decision making by covering the following topics: the financial statement analysis; the use of accounting information in decision making, the job, process and activity based costing, the cost-volume-profit analysis; the use of cost information in decision making; financial planning and budgeting.

Course objective: to give the theoretical knowledge and practical skills necessary for the usage of managerial accounting models and methods.

Upon successful completion of the programme the student will:
- understand the role of managerial accounting in company management
- understand the aims and tasks of managerial accounting
- know the methods of managerial accounting
- be able to organise managerial accounting in a company
- be able to apply the basic methods of managerial accounting
- be able to evaluate the financial health of a company
- be able to prepare budgets

The lectures, team work, self-exercises

Teearu, A. Ettevõtte finantsjuhtimine. Tln, Pegasus. 2005.
Zirnask, V. Strateegiline finantsjuhtimine. Tln, Äripäeva kirjastus. 2008
Kokk, A. Hea juhtimistava ja finantsjuhtimine. Tln, Fontes. 2000
Kallas, K. Majandusarvestus ja finantsjuhtimine. Tln, Atlex. 2002

2014: RR*  

2013: RR*  

2012: RR*  

2011: RR*  

2010: LI  RR  

2009: LI  RR  

2008: LI  

2007: LI  

2006: LI  

* Optional subject