634-0131/01 – Managerial Accounting ()

Gurantor departmentDepartment of Economics and Management in IndustryCredits6
Subject guarantorprof. Ing. Jana Buchtová, CSc.Subject version guarantorprof. Ing. Jana Buchtová, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year5Semesterwinter
Study languageCzech
Year of introduction1999/2000Year of cancellation2007/2008
Intended for the facultiesFMTIntended for study typesMaster
Instruction secured by
LoginNameTuitorTeacher giving lectures
BUH50 prof. Ing. Jana Buchtová, CSc.
VOD47 Ing. Daniel Vodák
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+3
Combined Credit and Examination 20+0

Subject aims expressed by acquired skills and competences

Teaching methods

Summary

The objective of Managerial Accounting is to teach the students to use the information of accounting system of enterprice and to look for answers on questions, how to measure results of cost or profit centers with respecting the results of whole firm, how to create the material interest of them to work effective.

Compulsory literature:

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

- Vývojové tendence v účetnictví ve světě, charakteristika manažerského účetnictví versus účetnictví vnitropodnikové, popř. provozní. - Systémy evidence nákladů a výkonů. - Vazba finančního a vnitropodnikového účetnictví (oceňovací principy – vnitropodnikové ceny). - Nákladové kalkulace, předmět kalkulace, kalkulační metody, příklady kalkulací nákladů hutních výrobků, metodické otázky využití kalkulací pro řízení. - Analýza vybraných kalkulačních metod (kalkulace přirážková, kalkulace příspěvku na úhradu, normová metoda). - Využití VP účetnictví pro běžnou kontrolu nákladů a pro řízení vnitropodnikových útvarů. - Principy rozpočetnictví. - Cash flow. - Využití informací účetnictví pro řízení, charakteristika vybraných ukazatelů finanční analýzy, možnosti jejich použití, syntetické metody posuzování finančního zdraví, hodnocení efektivnosti účetní jednotky z podkladů účetnictví, cenová rozhodování. - Speciální problémy – vývojové tendence v manažerském účetnictví ve světě.

Conditions for subject completion

Combined form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 20 (20) 0
                Written exam Written test 20  0
        Examination Examination 80 (80) 0
                Written examination Written examination 45  0
                Oral Oral examination 35  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2007/2008 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy K Czech Ostrava 5 Compulsory study plan
2007/2008 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy P Czech Ostrava 4 Compulsory study plan
2006/2007 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy K Czech Ostrava 5 Compulsory study plan
2006/2007 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy P Czech Ostrava 4 Compulsory study plan
2005/2006 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy K Czech Ostrava 5 Compulsory study plan
2005/2006 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy P Czech Ostrava 4 Compulsory study plan
2004/2005 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy K Czech Ostrava 5 Compulsory study plan
2004/2005 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy P Czech Ostrava 4 Compulsory study plan
2003/2004 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy K Czech Ostrava 5 Compulsory study plan
2003/2004 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy P Czech Ostrava 4 Compulsory study plan
2002/2003 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy K Czech Ostrava 5 Compulsory study plan
2002/2003 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy P Czech Ostrava 4 Compulsory study plan
2001/2002 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy K Czech Ostrava 5 Compulsory study plan
2001/2002 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy P Czech Ostrava 4 Compulsory study plan
2000/2001 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy K Czech Ostrava 5 Compulsory study plan
2000/2001 (M2109) Metallurgical Engineering (2109T001) Economics and Management in Metalurgy P Czech Ostrava 4 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner