D_MU Managerial Accounting

Faculty of Economics and Administration
Spring 2009
Extent and Intensity
24/0. 10 credit(s). Type of Completion: zk (examination).
Teacher(s)
prof. Ing. Jiří Lanča, CSc. (lecturer)
Ing. Ladislav Šiška, Ph.D. (lecturer)
Guaranteed by
prof. Ing. Jiří Lanča, CSc.
Department of Business Management – Faculty of Economics and Administration
Contact Person: prof. Ing. Jiří Lanča, CSc.
Timetable
Fri 6. 3. 9:00–15:00 S315, Fri 24. 4. 9:00–15:00 S315, Fri 22. 5. 9:00–15:00 S315
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
This subject concentrates a number of relatively isolated systems of information processing, which are known as calculation, budgeting, valuation, analysis and financial accounting. The systems are conceived as methods of information processing. Accounting is shown, on a lower distinguishing level, as a methodological subsystem. The subject matter is divided into the following topic areas: History of managerial accounting. Present concept of managerial accounting, its relation to financial accounting and individual subsystems, i.e. calculation, budgeting, analysis and valuation. Calculation system, using calculation for management. Costs classification and their utilization. Budgeting system, budget classification and techniques of drawing and utilization of budgets. Method of standard costs. Price decisions. Representation of data in cost and performance oriented accounting and in liability accounting. Decision tasks. Cost functions and their calculation in managerial accounting. Examination: oral
Language of instruction
Czech
Further comments (probably available only in Czech)
Information on completion of the course: zkoušku vykonat do konce zkouškového období
The course can also be completed outside the examination period.
The course is taught annually.
General note: Volitelný předmět pro 2. a 3. semestr. Student si vybírá dva předměty z pěti vypsaných.
Information on the extent and intensity of the course: 24 hodin přednášek za semestr.
Information on course enrolment limitations: Předmět je volitelný
The course is also listed under the following terms Spring 2001, Spring 2002, Autumn 2002, Spring 2003, Autumn 2003, Spring 2004, Autumn 2004, Spring 2005, Autumn 2005, Spring 2006, Spring 2008.
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