117-0350/06 – 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 type B
Study languageCzech
Year of introduction2017/2018Year of cancellation
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR55 Ing. Hana Bartková, 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+1

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 BRIGHAM, Eugene F. a Michael C. EHRHARDT. Financial management: theory and practice. 14th ed. Mason: South-Western Cengage Learning, 2014. 544 s. ISBN 978-1-111-97220-2. DRURY, Coli. Management and Cost Accouting. United Kingdom: Cengage Learning EMEA, 2015. 816 s. ISBN 978-1-4080-4180-2. 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

Credit and exam


Other requirements

Additional requirements for students not determined.


Subject has no prerequisities.


Subject has no co-requisities.

Subject syllabus:

Framework syllabus of lectures: 1. Introduction to the study. 2. Breakdown of expenses and revenues in managerial accounting. 3. Line management responsibility. 4. Line management performance. 5. Managerial accounting in practise. 6. Relationship of managerial accounting to controlling. 7. Decision-making and optimization tasks. 8. Sensitivity of parameters. 9. Deviations of unit costs. 10. Deviations of administrative costs. 11. Investment decisions.

Conditions for subject completion

Full-time form (validity from: 2017/2018 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 40 (40) 21
                Písemný zápočet Written test 40  21
        Examination Examination 60  31
Mandatory attendence parzicipation: Attendance at seminars is set at a minimum of 75%.

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2019/2020 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2019/2020 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes P Czech Ostrava 2 Choice-compulsory type B study plan
2018/2019 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2017/2018 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner