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Models and Methods of Decision-Making in Analysis and Audit

Major: Accounting and taxation
Code of Subject: 6.071.00.M.60
Credits: 6
Department: Accounting and Analysis
Lecturer: Ph.D., associate professor Shkvir Volodymyr Dmitrovich
Semester: 6 семестр
Mode of Study: денна
Learning outcomes:
- be able to identify the modeling object;
- be able to substantiate the type and sign of the model set;
- be able to carry out economic interpretation of model parameters;
- be able to determine the directions of using the model;
- be able to build alternative models of management decisions;
- be able to substantiate the optimality of the chosen variant of management decision;
- be able to predict the consequences of a management decision;
- to know the mechanism of making managerial decisions.
- to know the essence and tasks of modeling in the process of making managerial decisions.
- Know the basic methods and methods of analysis, justification, forecasting and
making managerial decisions;
- to know the mechanism of construction of management decisions;
- to know the principles of choosing the optimal variant of managerial decision under conditions uncertainty and risk.
Required prior and related subjects:
pre-requisites:
-Accounting;
Corrections:
- Information systems and technologies in accounting and auditing.
Summary of the subject:
Managerial decisions Models and methods of decision making. Methods of economic analysis. Simulation of operational activity management. Strategy of financial management and decision-making. Concept of strategic accounting. Analysis of break-even production.
Recommended Books:
1. Іванієнко В.В. Моделі і методи прийняття рішень в аналізі та аудиті: навчальний посібник / В.В. Іванієнко, В.І. Отенко. – Х.: ВД “ІНЖЕК”, 2012. – 304 с.
2. Гаркуша Н.М. Моделі і методи прийняття рішень в аналізі та аудиті: Навч. посіб. / Н.М. Гаркуша, О.В. Цуканова, О.О. Горошанська. — 2-ге вид., стер. — К. : Знання, 2012. — 591 с.
3. Сметанко О.В. Моделі і методи прийняття рішень в аналізі та аудиті [текст] : навч. посіб. / О. В. Сметанко, І. С. Шарапова, В. О. Горбачьов, Н. В. Бурдюг, Г. С. Коваленко, О. С. Сорокіна; за ред. О. В. Сметанко. – К. : «Центр учбової літератури», 2013. – 456 с.
Assessment methods and criteria:
- current control of learning outcomes (oral questioning in practical classes-10%);
- implementation and protection of laboratory classes (10%);
- implementation and protection of home control work (20%);
- final control (60%, control measure, credit): written-oral form (60%).