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Lecturer(s)
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Course content
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Development and interpretation of cost accounting and managerial accounting. Classification of costs in managerial accounting. Product costing. Absorption costing, Basic costing methods. Variable costing. Break-point analysis. Budgeting and planning Short term budgets. Overhead budget. Long term budgets. Program Umberto - software tool for managerial accounting.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book), Demonstration
- Participation in classes
- 39 hours per semester
- Preparation for a final test
- 10 hours per semester
- Independent critical reading
- 12 hours per semester
- Preparation for an exam
- 20 hours per semester
- Home preparation for classes
- 30 hours per semester
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Learning outcomes
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The goal of lessons is to present for students basics of managerial accounting in the area of costs analysis, costing principles and budgeting. The attention is paid to the simple application of elementary calculation that should be used as a supporting tool for managerial decision making in the area of cost effectiveness, profitability, capacity effectiveness and budget fulfilment.
After finishing are students acquainted with elementary calculation principles in the area of managerial accounting and they are able to interpret calculated figures. They are able to decide appropriate monitoring method of important business information in the area of costs, costing, and budgeting.
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Prerequisites
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Knowledge in mathematics and business economics and management taught within the bachelor study is needed for study of the subject.
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Assessment methods and criteria
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Oral examination, Written examination
Oral exam required. Level of acquired knowledge, approaches, as well as skill in practice application is examined. At the end of term the knowledge is verified by examination paper, its result is considered as a part of final classification.
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Recommended literature
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Branská, L., Vávra, J. Ekonomika a management chemických výrob, 2013, Univerzita Pardubice.
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Fibírová J. a kol. Nákladové účetnictví (manažerské účetnictví I), 2000, VŠE Praha..
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Hradecký M., Lanča, J., Šiška, L. Manažerské účetnictví, 2008, Grada Publishing a.s..
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Kolektiv autorů. Manažerské účetnictví v případových studiích a úlohách, 1997, VŠE Praha..
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Král B. a kol. Manažerské účetnictví, 2010, Management Press..
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Lazar, J. Manažerské účetnictví a controlling, 2012, Grada Publishing, a.s..
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Louderback, J.G. Managerial accounting, 2003, Mason South-Western.
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POPESKO, B.:. Moderní metody řízení nákladů. Praha: Grada Publishing, 2009.
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SCHROLL, R. A KOL. Manažerské účetnictví, 1997, Svaz účetních v nakladatelství Bilance..
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Synek M. a kol. Manažerská ekonomika, 2007, Grada Publishing.
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