117-0350/05 – 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 graduate
Study languageCzech
Year of introduction2011/2012Year of cancellation2012/2013
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 3+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



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:

KOLEKTIV AUTORŮ. Manažerské účetnictví - nástroje a metody. Praha: Wolters Kluwer ČR, 2015. 404 s. ISBN 978-80-7478-743-0. KRÁL, Bohumil a kol. Manažerské účetnictví. 4. vyd. Praha: Management Press, 2018. 791 s. ISBN 978-80-7261-568-1. MRUZKOVÁ, Jarmila a Karolina LISZTWANOVÁ. Teorie nákladů, kalkulace a ceny. Ostrava: VŠB-TU Ostrava, 2013. 327 s. ISBN 978-80-248-3164-0.

Recommended literature:

ESCHENBACH, Rolf. Controlling. 2. vyd. Praha: ASPI Publishing, 2004. 816 s. ISBN 80-7357-035-1. FIBÍROVÁ Jana a Libuše ŠOLJAKOVÁ. Reporting. 3. vyd. Praha: Grada, 2010. 224 s. ISBN: 978-80-247-2759-2. HORNGREN Ch., DATAR S. and G. FOSTER. Cost accounting: a managerial emphasis. New Jersey: Prentice Hall, 2003. 856 p. ISBN 0-13-210917-4. LAZAR, Jaromír. Manažerské účetnictví a controlling. Praha: Grada, 2012. 280 s. ISBN: 978-80- 247-4133-8. VALACH, Josef. Investiční rozhodování a dlouhodobé financování. 3. vyd. Praha: Ekopress, 2011. 513 s. ISBN: 978-80-86929-71-2.

Way of continuous check of knowledge in the course of semester



Další požadavky na studenta

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: 2011/2012 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85 (85) 85
        Exercises evaluation Written test 85  85
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2012/2013 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Compulsory study plan
2011/2012 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner