Subject 'Financial Accounting and Management'

Year:   2013/2014    2014/2015    2015/2016    2016/2017    2017/2018    

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. Tallinn, Pegasus, 2005
• Eamets, R. ja teised. Sissejuhatus majandusteooriasse. Tartu, 2005
• Bragg, S.M. Uus finatsjuhtimise käsiraamat. OÜ Fontese, 2005
• Stelmak, I Juhi ja ettevõtja raharaamat. 1. osa Tallinn Six Apples, 2013
• Rünkla, J. Ärianalüüs. Tallinn. Külim, 2003
• Kõomägi, M Ärirahandus. Tartu, 2009
• Zirnask, V. Strateegiline finantsjuhtimine. Tln, Äripäeva kirjastus. 2008
• Vance,D.E Financial analysis and decisions making.McGraw-Hill, 2003
• Loengumaterjalid
• Ettevõtteportaal www.aktiva.ee
• Statistikaamet:www.stat.ee; www.eurostat.ee

2020: OK  

2019: OK  TL  

2018: OK  TK*  TL  

2017: TK*  TL  

2016: FOR*  TK*  TL  

2015: FOR*  TL  

2014: TL  

2013: TL  

2012: LI  

2011: LI  

* Optional subject