117-0303/02 – Management Accounting (MÚ)

Gurantor departmentDepartment of Accounting and TaxesCredits6
Subject guarantorIng. Marcela Palochová, Ph.D.Subject version guarantorIng. Marcela Palochová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Study languageCzech
Year of introduction2004/2005Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
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+2

Subject aims expressed by acquired skills and competences

1. To solve the problem of time and material agreement of costs and income. 2. To define the differencies between organizational and economical structure of the enterprise. 3. To define the system of one ledger accounting. 4. To define the system of two ledger accounting. 5. To feature the accounting cases in multiple production simple, gradual, phasic and tailor-made. 6. To define technical conception of management accounting. 7. To solve the management accounting case studies. 8. To apply the basic information regarding management accounting in economical praxis

Teaching methods



The course focuses on the theory of intradepartmental and managerial accounting and her use in system economical drive company and in decision- making exercise. Forms tools for drive middle and bigger company.

Compulsory literature:

FIBÍROVÁ, Jana a kol. Cost and management accountig. 1. vyd. Praha: ASPI, 2007. 430 s. ISBN 978-80-7357-299-0. HRADECKÝ, Mojmír a kol. Management accounting. 1. vyd. Praha: Grada Publishing, 2008. 264 s. ISBN 978-80-247-2471-3. KRÁL, Bohumil a kol. Management accounting. 3. vyd. Praha: Management Press, 2010. 660 s. ISBN 978-80-7261-217-8.

Recommended literature:

LAZAR, Jaromír. Management accounting ang controlling. Praha: Grada, 2012. 280 s. ISBN: 978-80- 247-4133-8. PALOCHOVÁ, Marcela. Management accounting „A“ – practice. Ostrava: VŠB-TUO, 2012. 37 s. ISBN 978-80-248-2803-9. ŠOLJAKOVÁ, Libuše. Strategically focused management accounting. 1. vyd. Praha: Management Press, 2009. 206 s. ISBN 978-80-7261-199-7.

Way of continuous check of knowledge in the course of semester

credit and written examination


Other requirements


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

1. Introduction to the study - the relationship between financial, managerial and intradepartmental accounting 2. Organizational and economic structure of the company 3. Plans, budgets, calculations, intradepartmental prices 4. Double-circuit accounting system 5. Single- accounting system 6. Accounting for mass production - single, stage and phase 7. Accounting for customer manufacturing stage 8. Accounting for combined production 9. Problems solving of temporal and material compliance of costs and revenues 10. Study finish - recapitulation

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2008/2009 Winter 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) 0
                Written exam Written test 40  0
        Examination Examination 60 (60) 0
                Oral Oral examination 60  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (05) Accounting and Taxes P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner