VSFS:N_MUC Managerial Accounting - Course Information
N_MUC Managerial Accounting
University of Finance and AdministrationWinter 2015
- Extent and Intensity
- 2/1. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Ing. Dana Kubíčková, CSc. (seminar tutor)
Ing. Ivana Turková, Ph.D., MBA (seminar tutor) - Guaranteed by
- Ing. Ivana Turková, Ph.D., MBA
Department of Economics and Management – Departments – University of Finance and Administration
Contact Person: Ing. Edita Jerie, DiS. - Timetable of Seminar Groups
- N_MUC/cRPH: each odd Wednesday 17:30–18:14 S13, each odd Wednesday 18:15–19:00 S13, D. Kubíčková
N_MUC/pRPH: Wed 15:45–16:29 S13, Wed 16:30–17:15 S13, D. Kubíčková
N_MUC/vRMO: Fri 13. 11. 13:45–15:15 M14, 15:30–17:00 M14, Fri 27. 11. 13:45–15:15 M24, 15:30–17:00 M24, Fri 11. 12. 13:45–15:15 M25, I. Turková
N_MUC/vRPH: Fri 2. 10. 15:30–17:00 S34, Sat 17. 10. 9:45–11:15 S35, 11:30–13:00 S35, Fri 30. 10. 12:00–13:30 S23, 13:45–15:15 S23, D. Kubíčková - 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.
- 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 (Managerial accounting). 2. rozšířené vydání. Praha, 2006. Management Press. info
- HRADECKÝ, MOJMÍR. Manažerské účetnictví (Managerial accounting). 2008th ed. Praha, 2008, 264 pp. Grada Publishing. ISBN 978-80-247-2471-3. info
- LANG, H. Manažerské účetnictví, teorie a praxe. Praha, 2005. C.H. BECK. info
- ŠOLJAKOVÁ, L.,. Manažerské účetnictví pro strategické řízení. Management Press, 2003. info
- 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: 10 hodin KS/semestr.
- Enrolment Statistics (Winter 2015, recent)
- Permalink: https://is.vsfs.cz/course/vsfs/winter2015/N_MUC