117-0047/01 – Management Accounting (MU)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Marcela Palochová, Ph.D.Subject version guarantorIng. Marcela Palochová, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Study languageCzech
Year of introduction2013/2014Year of cancellation2013/2014
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR36 doc. Ing. Dagmar Bařinová, Ph.D.
PAL36 Ing. Marcela Palochová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1

Subject aims expressed by acquired skills and competences

1. To characterize the variances of individual costs and overheads. 2. To use the decision-making techniques in areas of sensitivity of parameter and optimalization of products range. 3. To apply the knowledge in systém of renemuration of employees. 4. To define the ideas of management accounting. 5. To integrate the knowledge of management accounting in study cases. 6. To interconnect the knowledge of management accounting with study cases and decision making processes.

Teaching methods



Managerial Accounting B follows Managerial Accounting - A, and it further develops. Manageril accounting acquaints students with the other methods of managerial accounting, such as standard cost method and the evaluation of deviations from standards in unit´s costs and overhead costs, it acquaints students with the use of decision-making techniques and with solving of various decision-making tasks.

Compulsory literature:

HORNGREN Ch., G. SUNDEM and W. STRATTON. Introduction to Management Accounting. New Jersey: Prentice Hall, 2010. 750 p. ISBN 0-13-610265-4.

Recommended literature:

HORNGREN Ch., DATAR S. and G. FOSTER. Cost accounting: a managerial emphasis. New Jersey: Prentice Hall, 2003. 856 p. ISBN 0-13-210917-4.

Way of continuous check of knowledge in the course of semester


Other requirements

Additional requirements for students not determined.


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

Study introduction - organization of lessons (lectures) Classification of costs and benefits in managerial accounting Achievement management - calculations Achievement management - accounting Management along the lines of responsibility Managerial accounting in the practice Deviations od unite´s costs Managerial accounting in the practice Deviations of overheads Decision-making role of managerial accounting Decision-making role of managerial accounting Study finish - the case studies

Conditions for subject completion

Full-time form (validity from: 2013/2014 Winter semester, validity until: 2013/2014 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 40 (40) 21
                Written Credit Written test 40  21
        Examination Examination 60  30
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner