634-2012 – Management Accounting (MU)
| Gurantor department | Department of Economics and Management in Industry |
| Subject guarantor | prof. Ing. Jana Buchtová, CSc. |
| Study level | undergraduate or graduate |
Subject aims expressed by acquired skills and competences
The student will know the basic of management accounting, the systems of costs and revenues in enterprise and the calculation methods. He will understand systems of cash flow and systems of evaluation of financial health of enterprise and he can use the information of accounting for it.
Teaching methods
Lectures
Tutorials
Summary
The objective of Management Accounting is to teach the students to use the information of accounting system of enterprice and to look for answers on questions, how to measure results of cost or profit centers with respecting the results of whole firm, how to create the economic interest of them to work effective.
Compulsory literature:
[1] DRURY, COLIN : Management accounting for business decisions, Thompson Learning, London, 2001
Recommended literature:
[1] LUCEY, T.: Management accounting, DP Publications, London, 1992
Prerequisities
Co-requisities
Subject has no co-requisities.