654-2021/01 – Management Accounting of Industrial Enterprise (MUPP)
| Gurantor department | Department of Industrial Systems Management | Credits | 5 |
| Subject guarantor | Ing. Josef Kutáč, Ph.D. | Subject version guarantor | Ing. Josef Kutáč, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 3 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2022/2023 | 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 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:
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 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 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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction