N_MUC Managerial Accounting

University of Finance and Administration
Winter 2024
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
Guaranteed by
Ing. Jana Kotěšovcová, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Dita Egertová
Prerequisites
There are no prerequisites for this course.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
At the end of this course the student will be able to explain the basic principles of efficiency within the company, allocation of overheads, costing and budgeting, which serve as a basis for compilation of enterprise-wide operational plan. The main emphasis is on the application of acquired knowledge in the areas of budgeting and calculations on practical case studies.
Learning outcomes
Upon completion of this course the student will have the following professional knowledge. It will be able to distinguish and identify the differences between financial and managerial accounting. Define business costs and returns, including business breakdowns and cost estimates. To characterize the basic categories of business management. Explain the importance of enterprise budgeting, with an emphasis on performance measurement of centers and in-house pricing. Explain the meaning, procedure and various methods of costing.
Syllabus
  • 1. Managerial Accounting - definition, development, concept, structure 2. Division of costs and revenues, with an emphasis on decision-making 3. The basic categories of economic management in the company 4. The way of expression and the cost valuation in managerial accounting 5. System concept of enterprise, enterprise information system, 6. Single entry accounting and double -entry accounting, responsibility andooutput accounting, management of responsibility centers 7. Costs budgeting by individual centers, measurement of individual center´s output 8. Internal prices - its meaning, use, types, consequences for management centers 9. Calculation - its tasks, content, meaning, calculation formulas, the relation between the calculations, plan and budget 10. The costing system and methods of calculation 11. Calculation for the needs of strategic management - calculation of target costs and life-cycle costs 12. Calculation of partial activities, analysis of customer profitability
Literature
    required literature
  • KRÁL, BOHUMIL. Manažerské účetnictví. 4. rozšířené a aktualizované vydání. Praha, 2019. Management Press.
  • FIBÍROVÁ, ŠOLJAKOVÁ, WAGNER. Manažerské účetnictví: Nástroje a metody. 2020. třetí aktualizované a přepracované vydání. Wolters Kluwer
  • LEINWEBER, DEDEK, KOTĚŠOVCOVÁ. Operativní a strategické podnikové finance. 1. vydání. Praha, 2014. 1. VOX a.s.
    recommended literature
  • Lazar Lubomír, Manažerské účetnictví a controlling, Grada Publishing, 2012, 280 s.
Teaching methods
Teaching consists of lectures and exercises in full-time study, managed by group consultations in the form of study. The scope of compulsory participation in education: Minimum mandatory participation in exercises in full-time studies is 75%, the controlled group consultations in combined form 50%. Students who fail to meet the mandatory level of participation may be given during the semester additional study obligations to the extent that will demonstrate academic achievement and acquired competencies necessary for successful completion of course.
Assessment methods
The course is completed with a written examination (knowledge of theory) and credit in the form of a written test (practical examples trained during exercises). The exam may be passed upon successful completion of credit.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 16 hodin KS/semestr.
The course is also listed under the following terms Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023.
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