Management Accounting

• Evolution of management accounting, characteristic of management accouting, comparison of management and financial accounting.
• One circuit system of accounting of costs and revenues.
• Double circuit system of accounting of costs and revenues.
• Financial versus management accounting.
• Calculation systems.
• Calculation methods.
• Analasis of special calculation methods.
• Using methods of management accounting for cost management.
• Cash flow.
• Using information of accounting for clasical financial analysis.
• Using information of accounting for management and syntetic financial analysis.
• Analysis of effectivity from information of accounting.
• Problematic of deffered tax.
• Special problems in management accounting in the world.