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Lecturer(s)
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Course content
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Financial, cost and management accounting relationship. Organisation of financial and cost accounting accounting information. Concept and cost breakdown in cost accounting. Methods of breakdown of variable and fixed costs. Performance-line management information tools. Comparing calculation methods. The calculation system and its use. The economic structure of the business and the management of the accountability centres. Use of value criteria in the management of accountability centres. Objectives and importance of plans and budgets. Methodological principles for the compilation of the Centre's overheads budget.
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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), Skills training
- Contact teaching
- 14 hours per semester
- Preparation for an exam
- 56 hours per semester
- Home preparation for classes
- 34 hours per semester
- Preparation for a credit (assessment)
- 24 hours per semester
- Independent critical reading
- 22 hours per semester
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Learning outcomes
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The subject matter aims to familiarise students with the main ways of keeping in-house accounting, to inform them about the recording and processing of data on income and expenditure, income and costs, the use of that information in the work of a manager, particularly in decision-making processes.
A student who has successfully completed a subject can: Explain the main principles applied in an enterprise's accounts, the interrelationships and links between the different types of accounting in an enterprise, including the organisation of financial and cost accounting accounting accounting accounting, characterise the basic concepts and concepts of cost accounting, explain the relationship between calculation-performance and accountability accounting, characterise the calculation system in an enterprise, explain cost-allocation methods to performance in an enterprise, explain the importance of plans and budgets. A student who has successfully completed a subject can: Navigate basic legislative documents relating to the organisation of accounting in an enterprise, show the valuation of an enterprise's assets in a single and two-circuit set of accounting information, assign costs to performances using calculation of complete own and incomplete costs, compile variants of calculation patterns, calculate in-house prices and in-house cost management results in cost centres. A student who has successfully completed a course is able to: Use knowledge of in-house value operational management along the lines of performance, services and processes, to solve professional problems.
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Prerequisites
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There are no explicit prerequisites for studying the subject. The obvious starting point is a solid overview of costs and their calculations.
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Assessment methods and criteria
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Oral examination, Written examination, Student performance assessment
Reckoning: Active participation in exercises, completing assigned tasks. Exam: oral.
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Recommended literature
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FIBÍROVÁ, J.; ŠOLJAKOVÁ, L.; WAGNER, J. a PETERA, P. Manažerské účetnictví: nástroje a metody. Praha: Wolters Kluwer, 2020. ISBN 978-80-7598-885-0.
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KRÁL, B. Manažerské účetnictví. Praha: Management Press, 2018. ISBN 978-80-7261-568-1.
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LAZAR, J. Manažerské účetnictví a controlling. Praha: Grada, 2012. ISBN 978-80-247-4133-8.
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