ΠΕΡΙΓΡΑΜΜΑ ΜΑΘΗΜΑΤΟΣ

The purpose of the course is to make a first contact of the students with the mechanisms of action of this important business function.  Future graduates as executives of finance and not only entities have a multiple and complex role to play. They are not only the financial advisors of the entrepreneur or organizations, but they can become business executives or entrepreneurs themselves. Greek businesses with inherent weaknesses (small size, lack of organization, specialized staff, etc.) must develop actions making use of the particular abilities and skills of their staff and to shape into products and services those characteristics that are difficult to copy (quality, packaging, appropriate sensory dynamics, etc.). The Marketing course offers them the opportunity to develop knowledge and skills to fulfill this role. Through research of the market (goods and services), knowledge of the particular dynamics of the business and a good Marketing plan, he will be able to make proposals for the development of actions in areas where Marketing opens up new avenues (4Ps of Marketing). An attempt is made for the student to understand the necessity of extroverted action of economic entities. In the direction of the implementation of this strategy there is no better method and irreplaceable experience than the availability of their goods and services in competitive environments. The value of the business is shaped by the value recognized by the customer, the supplier and the market in general.

With the project assigned to the students, we aim to acquaint the students with the mechanisms of Marketing, the use of its various tools, the acquisition of the ability to analyze issues related to the application of Marketing tools and the realization of the goals of finance and not only entities ..

After successfully completion of  the course, the student should be able to:

• Know the modern trends in the science of Marketing and how this contributes to shaping conditions for the competitiveness of businesses.
• Understand in a rational and efficient way issues related to the Micro- and Macro-environment of the business and to draw conclusions from the way it operates.
• Approach, understand and analyze issues, which help the company in the formulation of the Marketing-plan, in the context of the competitive market.
• Formulate market research questionnaires and analyze, synthesize and apply knowledge gained from primary research.
• Contribute to the formulation of policies on behalf of the company (4P), which will optimize its goals.
• As an executive, to know how the value (Value) of economic entities is formed and to operate based on the needs of consumers and the provision of utility to them, through the products and services offered by the company.
• Contribute, in the context of healthy competition and respect for people and the environment, to the formulation of tactics and strategies by the company, which will form the basis of their competitiveness and survival at national and international level.
• Finally, with the acquired knowledge, he will be able to support the efforts of mainly media companies for extroversion through the use of modern Marketing methods and tools.

• Working independently.
• Team work.
• Decision making.
• Working in an interdisciplinary environment.
• Production of free, creative and inductive thinking.

1. Έννοια της Διοικητικής Λογιστικής και διαφορές της με τη Χρηματοοικονομική Λογιστική.
2. Η έννοια του κόστους στις διάφορες μορφές του (Κόστος, έξοδο, Δαπάνη).
3. Θεμελιώδεις έννοιες της κοστολόγησης.
4. Αναλυτική Εξέταση των στοιχείων του Κόστους Παραγωγής.
5. Στοιχεία του Κόστους και Τεχνικές Ελέγχου του.
6. Σταθερά – Μεταβλητά Κόστη, Επιμερισμός Κόστους.
7. Άμεσα – Έμμεσα Κόστη (Εργατικά και Βιομηχανικά Έξοδα).
8. Σχέσεις Κόστους-Όγκου Πωλήσεων-Κερδών. Εύρεση-ανάλυση νεκρού σημείου κύκλου εργασιών.
9. Τιμολόγηση Προϊόντων και Υπηρεσιών, σχετικά κόστη και λήψη αποφάσεων.
10. Προϋπολογισμοί.
11. Σύνδεση προϋπολογιστικών καταστάσεων Διοικητικής και Χρηματοοικονομικής Λογιστικής.
12. Σύνδεση των παραπάνω με τις Χρηματικές Ροές.
13. Επανάληψη της ύλης.

Συγγράμματα

1. Διοικητική Λογιστική για Λήψη Αποφάσεων, Καρτάλης Νικόλαος, 2017, Εκδόσεις Μπαλουκτσή Βασιλική, ISBN: 978-618-83364-3-8.
2. Μηχανογραφημένη Κοστολόγηση, Καραγιώργος Θεοφάνης, Πετρίδης Ανδρέας, 2015, Εκδόσεις Αφοί Θ. Καραγιωργου Ο.Ε., Θεσσαλονίκη, ISBN: 978-618-82147-1-2.
3. Κοστολόγηση, Μπογάς Χρήστος, 2015, Εκδόσεις Χαρις Μ.Ε.Π.Ε., ISBN: 978-960-93-7220-6.

Συναφή επιστημονικά περιοδικά

Accounting and Business Research; Journal of Business Finance and Accounting; Management Accounting Research; International Journal of Managerial and Financial Accounting; Journal of Management Accounting Research; Journal of Management Control; Managerial Auditing Journal; κ.ά.