Subject: Management Accounting and Financial Management (12 - IM1018)

Basic Information

Scientific or art field:Production Systems, Organization and Management
Course specification

Course is active from 01.10.2013..

The educational goal is to train the student, a future engineer of management to integrate components of strategic thinking in order to adapt successfully to the requests of modern economic and social processes. The educational goal is reflected in fact that the future engineer of management should be familiar with the possibility of combining technical and economic dimensions of his work.
Acquiring of practical knowledge in order to provide the future engineer to apply the principles and techniques of management accounting and financial management in all areas where relevant problems occur in the company. The positive outcome of education is reflected in the development of capabilities of harmonizing of technical and other processes with the economic requirements through the use of instruments of managerial accounting and financial management in the company.
The importance of financial and accounting functions in the company. Accounting and financial information as a support of the management process in the company. Corporate management and creation of accounting and financial information system. Application of modern ERP software and information needed to the engineer-manager. Financial statements as the outcome of the accounting process and their use in the enterprise. Instruments and methods of analysis of business reports. Accounting of costs and expenses by types, classic and modern approach to costing, Cost allocation, price calculation. Break-even point. Manager as a creator of budgeting process in the company. Methods for assessment the future effects of capital investment. Incremental analysis for business decisions in the company. Internal and external methods of providing capital for the business of a company. The analysis of customized financial indicators of enterprise and its divisions. Joint ventures.
Lectures are combination of relevant theoretical and practical knowledge. Lecturers use audiovisual equipment. Case studies and specific examples from the business of a company. Consultations. Occasionally lecturers are experienced executives from the companies in the role of guest lecturers. Teaching assistant works with the groups of students and train them to use accounting and financial indicators in the company in order to achieve the set of a companie's goals and strategy.
Nerandžić, B.,Perović, V.Upravljačko računovodstvo2009fakultet tehničkih nauka u Novom SaduSerbian language
Nerandžić, B., Perović, V., Ćirić, J., Radišić, S.Praktikum za upravljačko računovodstvo2010Fakultet tehničkih nauka u Novom SaduSerbian language
Meigs, F., Meigs, B.Računovodstvo temelj poslovnog odlučivanja1999Mate, ZagrebCroatian
Perovi,ć V., Nerandžić, B.Poslovne finansije2010Fakultet tehničkih nauka u Novom SaduSerbian language
Nerandžić, B., Perović, V, Ćirić, J., Radišić, S.Praktikum za finansijako poslovanje2010Fakultet tehničkih nauka u Novom SaduSerbian language
Krasulja, D., Ivanišević, M.Poslovne finansije2010Ekonomski fakultet, BeogradSerbian language
Course activity Pre-examination ObligationsNumber of points
Exercise attendanceYesYes5.00
Written part of the exam - tasks and theoryNoYes70.00
Lecture attendanceYesYes5.00
Term paperYesYes20.00
Name and surnameForm of classes
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Perović Veselin

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Nerandžić Branislav
Full Professor

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Demko-Rihter Jelena
Associate Professor

Practical classes
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Bojanić Ranko
Full Professor

Practical classes