654-0946/01 – Management Accounting of Industrial Enterprise (MÚPP)
| Gurantor department | Department of Industrial Systems Management | Credits | 10 |
| Subject guarantor | prof. Ing. Kamila Janovská, Ph.D. | Subject version guarantor | prof. Ing. Kamila Janovská, Ph.D. |
| Study level | postgraduate | Requirement | Choice-compulsory type B |
| Year | | Semester | winter + summer |
| | Study language | Czech |
| Year of introduction | 2022/2023 | Year of cancellation | |
| Intended for the faculties | FMT | Intended for study types | Doctoral |
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:
Recommended literature:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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