634-0918/01 – Management Accounting (MÚ)

Gurantor departmentDepartment of Economics and Management in IndustryCredits0
Subject guarantorprof. Ing. Jana Buchtová, CSc.Subject version guarantorprof. Ing. Jana Buchtová, CSc.
Study levelpostgraduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction2006/2007Year of cancellation2015/2016
Intended for the facultiesFMT, HGFIntended for study typesDoctoral
Instruction secured by
LoginNameTuitorTeacher giving lectures
BUH50 prof. Ing. Jana Buchtová, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Examination 3+0
Combined Examination 3+0

Subject aims expressed by acquired skills and competences

Conception of management accounting in the Czech Republic and in the world. Management of costs in the enterprices. Calculation system, calculation methods. Using informations of accounting system for management of enterprises and the units of this.

Teaching methods

Individual consultations

Summary

Compulsory literature:

[3] SEAL W., ROHDE C. Management Accounting. McGraw-Hill, 2014. [4] BURNS J. et al. Management Accounting, McGraw-Hill, 2013.

Recommended literature:

[3] DRURY C. Management and Cost Accounting. Cengage Learning EMEA, 2015. [4] International Financial Reporting Standards (IAS/IFRS).

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

- elaboration of the specified work

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1/ Evolution of management accounting, characteristic of management accouting, comparison of management and financial accounting. 2/ One circuit system of accounting of costs and revenues. 3/ Double circuit system of accounting of costs and revenues. 4/ Financial versus management accounting. 5/ Calculation systems. 6/ Calculation methods. 7/ Analasis of special calculation methods. 8/ Using methods of management accounting for cost management. 9/ Cash flow. 10/ Using information of accounting for clasical financial analysis. 11/ Using information of accounting for management and syntetic financial analysis. 12/ Analysis of effectivity from information of accounting. 13/ Problematic of deffered tax. 14/Special problems in management accounting in the world.

Conditions for subject completion

Combined form (validity from: 2007/2008 Winter semester, validity until: 2012/2013 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination 100  51
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2010/2011 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2010/2011 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2010/2011 (P3925) Management of Industrial Systems P Czech Ostrava Optional study plan
2010/2011 (P3925) Management of Industrial Systems K Czech Ostrava Optional study plan
2009/2010 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2009/2010 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2009/2010 (P3925) Management of Industrial Systems P Czech Ostrava Optional study plan
2009/2010 (P3925) Management of Industrial Systems K Czech Ostrava Optional study plan
2008/2009 (P3925) Management of Industrial Systems P Czech Ostrava Choice-compulsory study plan
2008/2009 (P3925) Management of Industrial Systems K Czech Ostrava Choice-compulsory study plan
2008/2009 (P3925) Management of Industrial Systems P Czech Ostrava Optional study plan
2008/2009 (P3925) Management of Industrial Systems K Czech Ostrava Optional study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner