117-0350/02 – Management Accounting B (MUB)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Marcela Palochová, Ph.D.Subject version guarantorIng. Marcela Palochová, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year2Semesterwinter
Study languageCzech
Year of introduction2006/2007Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesFollow-up Master
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 1+0

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

Lectures
Tutorials

Summary

The aim of the course is to clarify the issue of managerial accounting and its application in the system of economic business management. The aim of the course is not only description of methods and procedures of managerial accounting, but also explanation of the content and explanatory power of information provided by managerial accounting.

Compulsory literature:

BARSKY, Noah and CATANACH, Anthony. Management Accounting: A Business Planning Approach. Cognella Academic Publishing, 2021. 426 p. ISBN: 1793562385. KOLEKTIV AUTORŮ. Manažerské účetnictví – nástroje a metody. 3. vyd. Praha: Wolters Kluwer ČR, 2019. 416 s. ISBN 978-80-7598-486-9. SEAL, W. et al. Management Accounting. 6th ed. McGraw-Hill Education , 2018. 859 p. ISBN 978-0-0771-8553-4.

Recommended literature:

MÁČE, Miroslav. Finanční účetnictví veřejného sektoru. Praha: Grada, 2019. 608 s. ISBN 978-80-271-2002-4. RŮČKOVÁ, Petra. Finanční analýza. 7. vyd. Praha: Grada, 2021. 172 s. ISBN 978-80-271-3124-2. RŮČKOVÁ, Petra. Finanční analýza: metody, ukazatele, využití v praxi. Praha: Grada, 2021. 165 s. ISBN 978-80-271-3124-2.

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:

Výkonově orientované účetnictví Metoda standardních nákladů Přechod z účtování úplných na účtování neúplných (dílčích) nákladů Krátkodobé rozhodovací techniky založené na účetních údajích Metoda ABC Mzdy v závislosti na HV vnitropodnikových útvarů

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 pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (145) 51 3
        Examination Examination 100  0 3
        Exercises evaluation Credit 45  0 3
Mandatory attendence participation:

Show history

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

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2007/2008 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

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