634-2012 – Management Accounting (MU)

Gurantor departmentDepartment of Economics and Management in Industry
Subject guarantorprof. Ing. Jana Buchtová, CSc.
Study levelundergraduate or graduate
Subject version
Version codeYear of introductionYear of cancellationCredits
634-2012/01 2014/2015 6

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



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


Subject codeAbbreviationTitleRequirement
634-2008 FU I Financial Accounting I Compulsory


Subject has no co-requisities.