634-2012/01 – Management Accounting (MU)
| Gurantor department | Department of Economics and Management in Industry | Credits | 6 |
| 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 | 2014/2015 | Year of cancellation | |
| Intended for the faculties | FMT | Intended for study types | Bachelor |
Subject aims expressed by acquired skills and competences
The student will know the basic of management accounting, the systems of costs and revenues in enterprise and the calculation methods. He will understand systems of cash flow and systems of evaluation of financial health of enterprise and he can use the information of accounting for it.
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] DRURY, COLIN : Management accounting for business decisions, Thompson Learning, London, 2001
Recommended literature:
[1] LUCEY, T.: Management accounting, DP Publications, London, 1992
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Control tests, programs - making assigned exercieses from particulare thematic themes.
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