{"id":733,"date":"2023-09-11T13:25:27","date_gmt":"2023-09-11T13:25:27","guid":{"rendered":"https:\/\/w1.aua.gr\/agribusiness\/?post_type=courses&#038;p=733"},"modified":"2025-03-25T10:07:19","modified_gmt":"2025-03-25T10:07:19","slug":"5706en","status":"publish","type":"courses","link":"https:\/\/w1.aua.gr\/agribusiness\/en\/courses\/5706en\/","title":{"rendered":"5706 - Management Accounting"},"content":{"rendered":"\n<p>The purpose of Management Accounting is to provide useful information to management helping to make the right decisions.<\/p>\n\n\n\n<p>The course aims to provide students with the foundations for understanding Management Accounting both in theory and in practice by presenting its basic concepts, principles and applications.<\/p>\n\n\n\n<p>The course material introduces students to the methods and processes of selecting accounting information for business decision-making, emphasizing the costing of products and services.<\/p>\n\n\n\n<p>On successful completion of the course the student:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>will have become familiar with costing concepts and terms such as the cost of raw materials, direct labor, industrial overheads and their costing treatment for calculating production and service costs.<\/li>\n\n\n\n<li>will know costing techniques such as absorption costing, marginal costing and standard costing. They will have understood the basic principles and features of activity-based costing.<\/li>\n\n\n\n<li>They will be able to select and apply management accounting techniques in practical situations.<\/li>\n<\/ul>\n\n\n\n<p><strong>General Competences:<\/strong><br>\u2022 Decision-making<br>\u2022 Individual\/Independent work<br>\u2022 Group\/Team work<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The purpose of Management Accounting is to provide useful information to management helping to [&hellip;]<\/p>\n","protected":false},"featured_media":0,"template":"","semester":[136],"level":[144],"choice":[146],"direction":[248],"lab-theory":[243,245],"class_list":["post-733","courses","type-courses","status-publish","hentry","semester-7semester-eng","level-undergraduate-eng","choice-elective","direction-basic-en","lab-theory-laboratorys","lab-theory-theorys"],"acf":[],"_links":{"self":[{"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/courses\/733","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/courses"}],"about":[{"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/types\/courses"}],"wp:attachment":[{"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/media?parent=733"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/semester?post=733"},{"taxonomy":"level","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/level?post=733"},{"taxonomy":"choice","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/choice?post=733"},{"taxonomy":"direction","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/direction?post=733"},{"taxonomy":"lab-theory","embeddable":true,"href":"https:\/\/w1.aua.gr\/agribusiness\/wp-json\/wp\/v2\/lab-theory?post=733"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}