SDMU Managerial Accounting

Faculty of Economics and Administration
Spring 2001
Extent and Intensity
0/0. Type of Completion: zk (examination).
Teacher(s)
prof. Ing. Jiří Lanča, CSc. (lecturer)
Guaranteed by
prof. Ing. Ladislav Blažek, CSc.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Dana Krejčí
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Managerial Accounting (SDMU) The course aims to introduce students to the basics of managerial accounting, which is one of the instruments of internal corporate management. On the basis of an analysis of the behaviour of costs and revenues it enables to evaluate a company s processes and the units carrying out those processes. The course in its content involves explication of methods used for representation of costs and their complex characteristic or by following the differences (deviations) from standard values. The course takes a close look at the basic instruments of cost management such as costing and budgets and their relationship to cost accounting. The subject sheds new light on accounting as an instrument of internal management of a firm and forms an essential part of future company accountants education. Examination: written and oral.
Language of instruction
Czech
Further Comments
The course can also be completed outside the examination period.
The course is taught annually.
The course is taught: in blocks.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2001/SDMU