As the result of study the module students must:
- know the nature, purpose and objectives of managerial accounting, cost accounting organization and methods of costing, composition and procedure for information analysis to make operational and investment managerial decisions, method of budgets preparation and coordination, organization and monitoring of budgets implementation.
- be able to system of managerial accounting at the enterprise organize; accounting information for information support of current and strategic decision-making systematize; use theoretical knowledge in accounting, costing and cost analysis to solve specific practical problems on improving management of industrial and economic activities of the company

- prerequisites: economy of enterprise, accounting
- corequisites: financial accounting, financial management

acquisition by the students practical skills of accounting and the allocation of costs of production, in particular the grouping of costs by economic elements and calculation articles, preparation of costing system full and variable costs, determination of break-even volume of production, build cost functions and profit planning of an enterprise

1) Партин Г.О. Управлінський облік: підручник / Г.О. Партин, А.Г. Загородній, А.І. Ясінська, Т.І. Воскресенська. - Львів: Видавництво Львівської політехніки, 2017. - 340 с.
2) Партин Г.О. Управлінський облік: практикум / Г.О. Партин, А.Г. Загородній, А.І. Ясінська, Т.І. Воскресенська, Н.Б. Дзьоба. - Львів: Видавництво Львівської політехніки, 2017. - 364 с.

сredit control (100 points)

As the result of study the module students must:
- know the nature, purpose and objectives of managerial accounting, cost accounting organization and methods of costing, composition and procedure for information analysis to make operational and investment managerial decisions, method of budgets preparation and coordination, organization and monitoring of budgets implementation.
- be able to system of managerial accounting at the enterprise organize; accounting information for information support of current and strategic decision-making systematize; internal management reporting generate; the reserves for costs reducing and profitability improving determine; justify adequate directions of the enterprise development in conditions of dynamic and competitive market environment.

_economy of enterprise, accounting - corequisites_ financial accounting, financial management

Essence, aim and task of managerial accounting. Basis of managerial accounting organizing at the enterprise. Costs classification in managerial accounting and methods of their behavior study. Manufacturing costs and operational activity costs. Methods of accounting and costing. Accounting and calculation of full and variable costs. Accounting system of standard costing. Cost-Volume-Profit analysis. Analysis of relevant information in management decision making. Planning, budgeting and cost control. Organization of accounting due to the responsibility centers and transfer pricing.

1) Партин Г.О. Управлінський облік: підручник / Г.О. Партин, А.Г. Загородній, А.І. Ясінська, Т.І. Восресенська. - Львів: Видавництво Львівської політехніки, 2017. - 340 с.
2) Партин Г.О. Управлінський облік: практикум / Г.О. Партин, А.Г. Загородній, А.І. Ясінська, Т.І. Восресенська, Н.Б. Дзьоба. - Львів: Видавництво Львівської політехніки, 2017. - 364 с.

- current control of knowledge (30 points)
- credit control (70 points)