ESF:KHMAUC Managerial Accounting - Course Information

KHMAUC Managerial Accounting

Extent and Intensity

0/0. 5 credit(s). 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

Timetable

Fri 1. 3. 15:45–19:00 P201, Fri 15. 3. 15:45–19:00 P201, Fri 29. 3. 15:45–19:00 P201, Sat 13. 4. 12:15–15:30 P201, Fri 26. 4. 15:45–19:00 P201, Fri 10. 5. 15:45–19:00 P201

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

• Management (programme ESF, B-EKM)

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 (probably available only in Czech)

The course can also be completed outside the examination period.
The course is taught annually.
Information on the extent and intensity of the course: 24 hodin.

• Enrolment Statistics (Spring 2002, recent)
  
• Permalink: https://is.muni.cz/course/econ/spring2002/KHMAUC