BKH_MAUC Managerial Accounting

Faculty of Economics and Administration
Autumn 2009
Extent and Intensity
0/0. 8 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Ladislav Šiška, Ph.D. (seminar tutor)
Guaranteed by
Ing. Ladislav Šiška, Ph.D.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Vlasta Radová
Timetable
Sat 14. 11. 16:20–19:35 P104
Prerequisites
( BPF_FIU1 Financial Accounting 1 && BPF_FIU2 Financial Accounting 2 ) || ( BKF_FIU1 Financial Accounting 1 && BKF_FIU2 Financial Accounting 2 ) || ( PFFUI Financial Accounting I && PFFUII Financial Accounting II ) || ( C_KFFUI Finanční účetnictví I && C_KFFUII Finanční účetnictví II ) || ( KFFUI Financial Accounting I && KFFUII Financial Accounting II )
Financial Accounting 1 Financial Accounting 2
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of this course, students should be able to:
-consider management accounting as a system consisting of budgets, cost calculations and cost accounting;
-compute costs of products, services or activities;
-prepare budgets;
-record transactions typical of cost accounting;
-design a system of cost accounting;
-interpret data gathered through cost accounting.
Syllabus
  • Management accounting as a system.
  • Cost allocation and costing of products, services or activities.
  • Full costing and variable costing.
  • Activity based costing.
  • Indirect costs budgets.
  • Master budget.
  • Cost accounting organized in a system that is separated from financial accounting.
  • Cost accounting organized through analytical accounts of financial accounting.
  • Responsibility accounting and responsibility centres management.
  • Management accounting information as a tool for financial management
Literature
  • HRADECKÝ, Mojmír, Jiří LANČA and Ladislav ŠIŠKA. Manažerské účetnictví (Managerial accounting). Brno: Masarykova univerzita, 2006, 138 pp. ISBN 80-210-4212-5. info
  • HRADECKÝ, Mojmír, Jiří LANČA and Ladislav ŠIŠKA. Manažerské účetnictví (Managerial Accounting). 1st ed. Praha: Grada, 2008, 264 pp. ISBN 978-80-247-2471-3. info
  • KRÁL, Bohumil. Manažerské účetnictví. 2. rozš. vyd. Praha: Management Press, 2005, 475 s. ISBN 9788072611416. info
  • ESCHENBACH, Rolf. Controlling. Edited by Stefan Güldenberg - Werner Hoffmann, Translated by Eva Chmátalová -. 1. vyd. Praha: Codex, 2000, 812 s. ISBN 80-85963-86-8. info
Teaching methods
lectures, computation of numerical examples
Assessment methods
Teaching methods:
lectures, computation of examples, presentations by professionals in the sectors
Requirements for examination:
(1) 4 tests (numerical examples) followed by
(2) written and oral examination (25 theoretical questions).
Minimal score 60 per cent.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět KHMAUC.
Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Spring 2023, Autumn 2023, Spring 2024, Autumn 2024.
  • Enrolment Statistics (Autumn 2009, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2009/BKH_MAUC