117-0303/04 – 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 graduate
Study languageCzech
Year of introduction2008/2009Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesMaster, Bachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
PAL36 Ing. Marcela Palochová, Ph.D.
PRU01 Ing. Karel Prukner
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: 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) 21
                Zápočtový test Written test 40  21
        Examination Examination 60  31
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2012/2013 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2011/2012 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2009/2010 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Choice-compulsory study plan
2009/2010 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2009/2010 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 3 Choice-compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner