ESF:BKH_MAUC Managerial Accounting - Course Information
BKH_MAUC Managerial Accounting
Faculty of Economics and AdministrationAutumn 2014
- Extent and Intensity
- 0/0. 8 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Ladislav Šiška, Ph.D. (seminar tutor)
Ing. Jana Pokorná, Ph.D. (assistant) - Guaranteed by
- Ing. Ladislav Šiška, Ph.D.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Vlasta Radová
Supplier department: Department of Business Management – Faculty of Economics and Administration - Timetable
- Sat 8. 11. 16:20–19:35 P106, Sun 9. 11. 8:30–11:50 P102, Sat 6. 12. 16:20–19:35 P103
- Prerequisites
- Financial Accounting 1
- 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
- Finance (programme ESF, N-FU)
- Business Management (programme ESF, B-EKM)
- Course objectives
- At the end of this course, students should be able to understand the role of management accounting in company's management; alocate costs to products, services or activities; prepare budgets; record typical transactions in cost accounting; design a simple performance measurement system; interpret data gathered in corprorate measurement systems.
- Syllabus
- Financial information for company's management. Cost-volume-profit analysis. Full costing and variable costing. Activity based costing. Overhead costs budgets. Master budget. Cost accounting organization. Accounting and management of responsibility centres. Standard costing. Customer profit analysis. Strategic maps, Balanced Scorecard and non-financial measures.
- Literature
- required literature
- ATKINSON, Anthony A. Management accounting : information for decision-making and strategy execution. 6th ed. Boston: Pearson, 2012, 550 s. ISBN 9780273769989. info
- Interaktivní osnova předmětu - výkladová část
- 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
- recommended literature
- ŠIŠKA, Ladislav, Jana MAJEROVÁ and Lucie HUBACZOVÁ. Cvičebnice manažerského účetnictví. Brno: Masarykova univerzita, 2011, 85 pp. ISBN 978-80-210-5730-2. URL info
- FIBÍROVÁ, Jana, Libuše ŠOLJAKOVÁ and Jaroslav WAGNER. Manažerské účetnictví : nástroje a metody. Vyd. 1. Praha: Wolters Kluwer Česká republika, 2011, 391 s. ISBN 9788073577124. info
- KRÁL, Bohumil. Manažerské účetnictví. 3. dopl. a aktualiz. vyd. Praha: Management Press, 2010, 660 s. ISBN 9788072612178. URL info
- Teaching methods
- lectures, computation of numerical examples, individual consultation
- Assessment methods
- Examination requirements: (1) correct results of 4 assignments (2) written and oral examination Minimal score 60 per cent. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination.
- 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. - Information about innovation of course.
- This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.
- Listed among pre-requisites of other courses
- MKH_MAUC Managerial Accounting
forma(K) && !BKH_MAUC
- MKH_MAUC Managerial Accounting
- Enrolment Statistics (Autumn 2014, recent)
- Permalink: https://is.muni.cz/course/econ/autumn2014/BKH_MAUC