Models and Methods of Decision-Making in Analysis and Audit

Major: Accounting and Taxation
Code of subject: 6.071.00.M.072
Credits: 6.00
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.
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%).
Recommended books: 1. Ivanenko V.V. Models and methods of decision making in the analysis and audit: a manual / VV Ivanenko, V.I. Otenko - Kh.: VD "INZHEK", 2012. - 304 p.(ukr.) 2. Garkusha N.M. Models and methods of decision making in the analysis and audit: Teach. manual / N.M. Garkusha, O.V. Tsukanova, O.O. Horoshanskaya - 2nd form., Ster. - K.: Knowledge, 2012. - 591 pp.(ukr.) 3. Models and methods of decision-making in the analysis and audit: a summary of lectures for students of the first (bachelor) level of higher education in the specialty 071 "Accounting and taxation" / Publisher: Shvvir VD, Borshchuk I.V.-Lviv: National University "Lviv Polytechnic", 2018.-102 p. Registration No. 8496 dated 12.12.2018 (ukr.).