117-0007/02 – Management Accounting (MÚ)

Gurantor department	Department of Accounting and Taxes	Credits	4
Subject guarantor	doc. Dr.Ing. Jaromír Lazar	Subject version guarantor	doc. Dr.Ing. Jaromír Lazar
Study level	undergraduate or graduate	Requirement	Choice-compulsory
Year	5	Semester	winter
		Study language	Czech
Year of introduction	2001/2002	Year of cancellation	2008/2009
Intended for the faculties	EKF	Intended for study types	Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
PAL36	Ing. Marcela Palochová, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	2+2
Part-time	Credit and Examination	2+2
Distance	Credit and Examination	1+0
Lifelong	Credit and Examination	1+0

Subject aims expressed by acquired skills and competences

Teaching methods

Summary

The course focuses on the theory of intradepartmental and managerial accounting and her use in system economical drive company and in decision- making exercise. Except generic segmentation goods exploitation in considerable measurement purpose and capacitive segmentation goods. Forms tools for drive middle and bigger company.

Compulsory literature:

Lazar, J.: Manažerské účetnictví, Grada publishing, Praha 2001 Král, B. a kol.: Manažerské účetnictví, Management Press, Praha 2002 Vysušil, J.: Vnitropodnikové hospodaření, Montanex, Ostrava 1998

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Organizační a ekonomická struktura podniku Jednookruhová a dvouokruhová účetní soustava Hromadná výroba, zakázková výroba Odchylky jednicových a režijních nákladů Rozhodovací úlohy v účetnictví Nákladový controlling

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (100)	51	3
Exercises evaluation	Credit	40 (40)	0	3
Written exam	Written test	40	0	3
Examination	Examination	60 (60)	0	3
Oral	Oral examination	60	0	3

Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

Show history

Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2001/2002	(M6208) Business and Management	(6208T011) Economics and Law in Business			P	Czech	Ostrava	5			Choice-compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

Předmět neobsahuje žádné hodnocení.