634-2021/01 – Management Accounting of Industrial Enterprise (MUPP)

Gurantor departmentDepartment of Economics and Management in IndustryCredits5
Subject guarantorprof. Ing. Jana Buchtová, CSc.Subject version guarantorprof. Ing. Jana Buchtová, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semestersummer
Study languageCzech
Year of introduction2019/2020Year of cancellation
Intended for the facultiesFMTIntended for study typesBachelor
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 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 of industrial enterprise, the systems of costs and revenues in industrial enterprise and the calculation methods. He will understand systems of cash flow and systems of evaluation of financial health of industrial enterprise and he can use the information of accounting for it. The student will be able to used the information for measurement of profits of unit of industrial enterprise. He will be able to used calculation methods in practise of industrial enterprise and he can evaluate financial health of industrial enterprise.

Teaching methods

Lectures
Tutorials

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 too.

Compulsory literature:

MLÁDEK, R. IFRS and US GAAP: accounting policies and procedures. Praha: Leges, 2017, ISBN 978-80-7502-194-6. DRURY, COLIN Management accounting for business decisions. Thompson Learning, London, 2001. COX, D. Management Accounting: Costing Workbook. Osborne Books Ltd., 2016, ISBN 9781909173767.

Recommended literature:

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

Way of continuous check of knowledge in the course of semester

Písemná a ústní zkouška. Kontrolní testy, zpracování programů - vypracování zadaných příkladů z jednotlivých tematických bloků.

E-learning

Integrovaný systém modulární počítačové podpory výuky ekonomicko-technického zaměření (http://lms.vsb.cz): - Vzdělávací modul 6 – Finančně-ekonomická analýza a rozhodování: submodul Využití Money S3 ve finančním účetnictví. - SIKOROVÁ, A. Informační podpora finančního účetnictví. Studijní opory. Ostrava: VŠB-TU Ostrava, 2015.

Other requirements

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

Prerequisities

Subject codeAbbreviationTitleRequirement
634-2019 FUPP I Financial Accounting of Industrial Enterprise 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 of industrial enteprise. 3. Double circuit system of accounting of costs and revenues of industrial enterprise. 4. Financial versus management accounting of industrial enterprise. 5. Calculation systems of industrial enterprise. 6. Calculation methods in industrial enterprise. 7. Analasis of special calculation methods using in industrial enterprise. 8. Using methods of management accounting for cost management in indusrrial enteprise. 9. Cash flow. 10. Using information of accounting for clasical financial analysis of indusrial enteprise. 11. Using information of accounting for management of industrial enterprise from syntetic financial analysis. 12. Analysis of effectivity of industrial enterprise from information of its accounting. 13. Problematic of deffered tax in financial analysis. 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
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 20  12
        Examination Examination 80  31
Mandatory attendence parzicipation: 80% attendance at seminars

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2021/2022 (B0488A270001) Quality Management and Control of Industrial Systems (S01) Economics and Management in Industry EPP K Czech Ostrava 3 Compulsory study plan
2021/2022 (B0488A270001) Quality Management and Control of Industrial Systems (S01) Economics and Management in Industry EPP P Czech Ostrava 3 Compulsory study plan
2020/2021 (B0488A270001) Quality Management and Control of Industrial Systems (S01) Economics and Management in Industry EPP P Czech Ostrava 3 Compulsory study plan
2020/2021 (B0488A270001) Quality Management and Control of Industrial Systems (S01) Economics and Management in Industry EPP K Czech Ostrava 3 Compulsory study plan
2019/2020 (B0488A270001) Quality Management and Control of Industrial Systems (S01) Economics and Management in Industry EPP P Czech Ostrava 3 Compulsory study plan
2019/2020 (B0488A270001) Quality Management and Control of Industrial Systems (S01) Economics and Management in Industry EPP K Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner