634-2012/01 – Management Accounting (MU)

Gurantor departmentDepartment of Economics and Management in IndustryCredits6
Subject guarantorprof. Ing. Jana Buchtová, CSc.Subject version guarantorprof. Ing. Jana Buchtová, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semestersummer
Study languageCzech
Year of introduction2014/2015Year of cancellation
Intended for the facultiesFMTIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BUH50 prof. Ing. Jana Buchtová, CSc.
NEM0082 Ing. Tomáš Němec
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+3
Part-time Credit and Examination 18+0

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

Další požadavky na studenta

Control tests, programs - making assigned exercieses from particulare thematic themes.

Prerequisities

Subject codeAbbreviationTitleRequirement
634-2008 FU I Financial Accounting I Compulsory

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

Part-time form (validity from: 2014/2015 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 20  12
        Examination Examination 80 (80) 31
                Písemná zkouška Written examination 45  0
                Ústní zkouška Oral examination 35  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2020/2021 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2019/2020 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2019/2020 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2018/2019 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2018/2019 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2017/2018 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2017/2018 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2016/2017 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2016/2017 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2015/2016 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2015/2016 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan
2014/2015 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry P Czech Ostrava 3 Compulsory study plan
2014/2015 (B3922) Economics and Management of Industrial Systems (6208R123) Economics and Management in Industry K Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner