634-0918/01 – Management Accounting (MÚ)
| Gurantor department | Department of Economics and Management in Industry | Credits | 0 |
| Subject guarantor | prof. Ing. Jana Buchtová, CSc. | Subject version guarantor | prof. Ing. Jana Buchtová, CSc. |
| Study level | postgraduate | Requirement | Optional |
| Year | | Semester | winter + summer |
| | Study language | Czech |
| Year of introduction | 2006/2007 | Year of cancellation | 2015/2016 |
| Intended for the faculties | HGF, FMT | Intended for study types | Doctoral |
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).
Additional study materials
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
- 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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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