| Lesson Code | Course Name | Class | Credit | Lesson Time | Weekly Lesson Hours (Theoretical) | Weekly Lesson Hours (Practice) | Weekly Class Hours (Laboratory) |
|---|---|---|---|---|---|---|---|
| BE 3302 | Management Accounting | Үшінші курс | 5 | 150 | 1 | 2 |
Receives systematized theoretical knowledge about the essence, necessity, goals, objectives, functions, services, special methods and techniques of management accounting, principles of organization at the enterprise. Also, effective management is mastered in the field of management accounting, which is an information base for making decisions. Develops skills in providing reporting information on the costs of the enterprise for the purpose of making, planning and controlling managerial decisions.
Analysis of economic activity
Fundamentals of accounting
Group work, work in pairs, blitz questions, creative learning method, problem solving essay, problem learning method, brainstorming.
| 1 | Can master the features of the management reporting system, its analysis in real time, the procedure for conducting strategic management reporting. |
| 2 | Able to evaluate the results of management decisions and determine ways to improve the efficiency of the management system. |
| 3 | Is capable of mastering the experience of preparing planned, accurate and predictable information about the organization's activities. |
| 4 | Able to create typical theoretical and econometric models, analyze the obtained results and explain the content within the framework of management accounting based on the description of economic processes and phenomena; formation of internal documentation, containing the necessary information for managers, for the formation of the accounting management report; master the skills of filling out forms of internal documentation; you can use various tools of management accounting |
| 5 | Is able to control the means of analysis of points of profitability of projects and processes, determination of centers of financial reporting of the organization. |
| Haftalık Konu | Evaluation Method | |
|---|---|---|
| 1 | General understanding of management accounting | АуызшаСұрақ-жауаппрезентация |
| 2 | Classification of costs in management accounting | ЖазбашаСұрақ-жауаппрезентация |
| 3 | Organization of product cost accounting | ЖазбашаАуызшаСұрақ-жауап |
| 4 | Product cost calculation | ЖазбашаАуызшаСұрақ-жауап |
| 5 | Process method for calculating product costs | ЖазбашаАуызшаСұрақ-жауап |
| 6 | Estimation of cost transfer to finished products | Сұрақ-жауап |
| 7 | Calculation of product costs based on working costs | презентация |
| 8 | Analysis of safety in production | test |
| 9 | Management decision making | Ауызша және жазбашаЖазбашаАуызшаСұрақ-жауап |
| 10 | Making long-term investment decisions | ЖазбашаСұрақ-жауап |
| PÇ1 | PÇ2 | PÇ3 | PÇ4 | PÇ5 | PÇ6 | PÇ7 | PÇ8 | PÇ9 | PÇ10 |
|---|
| Textbook / Material / Recommended Resources | ||
|---|---|---|
| 1 | Baskaru esebi. Okulyk. Almaty, 2016. Z.O.Imanbaeva | |
| 2 | Upravlencheskij uchet. Uchebnoe posobie. Almaty, 2019. Tovma N.A. | |
| 3 | Shygyndardy esepke alu theories men adіsnamasy zhane onim men kyzmetterdin calculations. Oku adistemelik kuraly, Almaty, 2015. K. Taigashinova, I. Berdimurat | |
| 4 | Baskaru esebі pәni boyynsha tapsyrmalar zhinagy / Құrast. Beisenbaeva A.K. - Almaty: Kazakh University, 2017. | |
| 5 | Baskaru esebi 1: Oku kuraly-Shymkent, Miras University, 2018.- 273bet http://rmebrk.kz Zh.K. Turebayeva, K.A. Atenova. N.K. Sarkulova |