634-0412/01 – Management Accounting (MÚ)
Gurantor department | Department of Economics and Management in Industry | Credits | 5 |
Subject guarantor | prof. Ing. Jana Buchtová, CSc. | Subject version guarantor | prof. Ing. Jana Buchtová, CSc. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 3 | Semester | summer |
| | Study language | Czech |
Year of introduction | 2005/2006 | Year of cancellation | 2020/2021 |
Intended for the faculties | FMT | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
The objective of Management 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 economic interest of them to work
effective.
Teaching methods
Lectures
Tutorials
Summary
The objective of Management 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 economic interest of them to work
effective.
Compulsory literature:
[1] Management accounting for business decisions, Drury, Colin: Thompson Learning, London, 2001
[2] Král, B. a kol.: Manažerské účetnictví, Management Press Praha, 2008
[3] Buchtová, J.: Jak porozumět účetním výkazům aneb co v nich (ne)najdete,
MIRAGO Ostrava, 2003
Recommended literature:
[1] Lucey, T.: Management accounting, DP Publicathions, London, 1992
[2] Král, B. a kol.: Vnitropodnikové účetnictví, Trizonia Praha, 1994
[3] Schroll, R. – Janout, J. – Král, B. – Králíček, V.: Manažerské účetnictví v
podmínkách tržního hospodářství, Trizonia Praha, 1993
[4] Kovanicová, D. – Kovanic, P.: Poklady skryté v účetnictví, 1.- 3. díl,
POLYGON Praha, 1999
[5] Kovanicová, D.: Nová abeceda účetních znalostí pro každého, POLYGON Praha, 1999
Way of continuous check of knowledge in the course of semester
tests
E-learning
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Other requirements
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Prerequisities
Co-requisities
Subject has no co-requisities.
Subject syllabus:
- International accounting, financial and management accounting.
- The systems of accounting of costs and revenues.
- The calculation systems.
- Cash flow.
- The using information of accounting for management.
- Special problems in management accounting in the world.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction