117-0350/08 – Management Accounting B (MUB)
| Gurantor department | Department of Accounting and Taxes | Credits | 5 |
| 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 | 2020/2021 | Year of cancellation | |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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:
Recommended literature:
Way of continuous check of knowledge in the course of semester
Credit - written test
Exam - written
E-learning
Other requirements
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.
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction