Business Economy 2 Course code: 117065 | 7 ECTS credits
Basic information
Level of Studies:
Undergraduate applied studies
Year of Study:
1
Semester:
2
Requirements:
Goal:
Acquiring appropriate theoretical and practical knowledge in the field of business economy. Understanding the modern models of the organizational structure of the company, the application of different costing systems, and the importance of cost management in the company.
Outcome:
Students will be able to independently determine the appropriate accounting procedure depending on the organizational needs of the company, to form the basic business accounting database necessary for management.
Contents of the course
Theoretical instruction:
- Modern organizational structure of the company (functional, matrix, market).
- Organization management.
- General approach to cost accounting.
- Organizational-methodological aspect of the costing system.
- Actual costing system.
- Variable costing system.
- Cost price calculation.
- Activity-based costing.
- Standard costing - accounting tools.
- Calculation of costs based on the value chain.
- The fundamentals of management accounting.
Practical instruction (Problem solving sessions/Lab work/Practical training):
- Practical instruction is followed by a lecture program. Exercises on examples of costing, preparation, and presentation of a seminar paper, other forms of teaching.
Textbooks and References
- Paunović, B., „Ekonomika preduzeća“, Ekonomski fakultet, Beograd, 2006
- Malinić, S., „Upravljačko računovodstvo“, Ekonomski fakultet, Beograd, 2011
- Matić, B., „Autorizovana predavanja“, Visoka železnička škola strukovnih studija, Beograd, 2016.
Number of active classes (weekly)
Lectures:
3
Practical classes:
3
Other types of classes:
0
Grading (maximum number of points: 100)
Pre-exam obligations
Points
activities during lectures
0
activities on practial excersises
0
seminary work
0
colloquium
0
Final exam
Points
Written exam
0
Oral exam
0