117-0450/01 – 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 | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2012/2013 | Year of cancellation | 2012/2013 |
| 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
Managerial Accounting B follows Managerial Accounting - A, and it further develops. Manageril accounting acquaints students with the other methods of managerial accounting, such as standard cost method and the evaluation of deviations from standards in unit´s costs and overhead costs, it acquaints students with the use of decision-making techniques and with solving of various decision-making tasks.
Compulsory literature:
Recommended literature:
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Additional requirements for students not determined.
Prerequisities
Subject has no prerequisities.
Co-requisities
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction