117-0303/03 – Management Accounting (MÚ)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Marcela Palochová, Ph.D.Subject version guarantorIng. Marcela Palochová, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year5Semesterwinter
Study languageCzech
Year of introduction2006/2007Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesBachelor
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+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

Lectures
Tutorials

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. 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

E-learning

Další požadavky na studenta

Additional requirements for students not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

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 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) 0
                Written exam Written test 40  21
        Examination Examination 60 (60) 0
                Oral Oral examination 60  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2012/2013 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2012/2013 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2012/2013 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 3 Choice-compulsory study plan
2011/2012 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2010/2011 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6207) Quantitative Methods in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2010/2011 (B6234) Quantitative Methods and Decision Making in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6207) Quantitative Methods in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2007/2008 (B6207) Quantitative Methods in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2007/2008 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 1 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2006/2007 (B6207) Quantitative Methods in Economics (6207R015) Managerial and Decision Making Methods in Economics P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 5 Choice-compulsory study plan
2006/2007 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Compulsory study plan
2006/2007 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 1 Choice-compulsory study plan
2006/2007 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner