634-0946/02 – Management Accounting of Industrial Enterprise (MÚPP)

Gurantor departmentDepartment of Economics and Management in IndustryCredits10
Subject guarantorprof. Ing. Jana Buchtová, CSc.Subject version guarantorprof. Ing. Jana Buchtová, CSc.
Study levelpostgraduateRequirementChoice-compulsory type B
YearSemesterwinter + summer
Study languageEnglish
Year of introduction2019/2020Year of cancellation
Intended for the facultiesFMTIntended 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 20+0
Part-time Examination 20+0

Subject aims expressed by acquired skills and competences

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

Teaching methods

Individual consultations
Project work

Summary

The objective of Management Accounting of Industrial Enterprise is to teach the students to use the information of accounting system of industrial 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.There are explained the problems of accounting of profit centers of industrial enterprise and material interests. There are explained the approachies of financial analysis from position of methodic problems of accounting of industrial enterprise.

Compulsory literature:

MLÁDEK, R. IFRS and US GAAP: accounting policies and procedures. Praha: Leges, 2017. ISBN 978-80-7502-194-6. SEAL W., ROHDE C. Management Accounting. McGraw-Hill, 2014. ISBN 9780077157500. BURNS J. et al. Management Accounting. McGraw-Hill, 2013. ISBN 978-0077121617.

Recommended literature:

DRURY C. Management and Cost Accounting. Cengage Learning EMEA, 2015. International Financial Reporting Standards (IAS/IFRS). COX, D. Management Accounting: Costing Workbook. Osborne Books Ltd., 2016. ISBN 9781909173767.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Elaboration of seminar work on a given topic.

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 in industrial enterpise. 3. Double circuit system of accounting of costs and revenues in industrial enterprise. 4. Financial versus management accounting of industrial enterprise. 5. Calculation system of industrial enterprise. 6. Calculation methods in metallurgical enterprise. 7. Analasis of special calculation methods. 8. Using methods of management accounting for cost management in industrial enteprise. 9. Cash flow. 10. Using information of accounting for clasical financial analysis of industrial enterprise. 11. Using information of accounting for syntetic financial analysis. 12. Analysis of effectivity of industrial enterpise from information of accounting. 13. Problematic of deffered tax. 14. Special problems in management accounting in the world.

Conditions for subject completion

Full-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination  
Mandatory attendence parzicipation:

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Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (P0413D270001) Management of Industrial Systems P English Ostrava Choice-compulsory type B study plan
2020/2021 (P0413D270001) Management of Industrial Systems K English Ostrava Choice-compulsory type B study plan
2019/2020 (P0413D270001) Management of Industrial Systems P English Ostrava Choice-compulsory type B study plan
2019/2020 (P0413D270001) Management of Industrial Systems K English Ostrava Choice-compulsory type B study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner