117-0350/06 – Management Accounting B (MUB)

Gurantor department	Department of Accounting and Taxes	Credits	4
Subject guarantor	Ing. Marcela Palochová, Ph.D.	Subject version guarantor	Ing. Marcela Palochová, Ph.D.
Study level	undergraduate or graduate	Requirement	Choice-compulsory type B
Year	2	Semester	summer
		Study language	Czech
Year of introduction	2017/2018	Year of cancellation	2021/2022
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
PAL36	Ing. Marcela Palochová, Ph.D.

Extent of instruction for forms of study
Form of study	Way 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

Lectures
Tutorials
Teaching by an expert (lecture or tutorial)

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. DRURY, Coli. Management and Cost Accounting. 11th ed.United Kingdom: Cengage Learning EMEA, 2020. 880 s. ISBN 978-1-4737-7361-5. 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.

Additional study materials

Study supports in the EduDocs system

Way of continuous check of knowledge in the course of semester

Credit and exam

E-learning

Other requirements

Additional requirements for students not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

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, validity until: 2021/2022 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Credit and Examination	Credit and Examination	100 (100)	51
Credit	Credit	40 (40)	21	2
Písemný zápočet	Written test	40	21	2
Examination	Examination	60	31	3

Mandatory attendence participation: Attendance at seminars is set at a minimum of 75%.

Show history

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

Show history

Occurrence in study plans

Academic year	Programme	Branch/spec.	Form	Study language	Tut. centre	Year	Type 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 name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

2019/2020 Summer

2018/2019 Summer

2017/2018 Summer