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Lecturer(s)
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Kožená Marcela, doc. Ing. Ph.D.
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Šenec Alexandr, PaedDr.
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Course content
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Relation among financial, cost and managerial accounting. Organization of accounting information in financial and cost accounting. Conception and classification of costs in cost accounting. Methods of costs classification by behaviour: variable and fixed. Informative instruments for the control in achievement line. Comparison of calculation methods. Calculation system and its use. Economic structure of company and management of responsibility centres. Use of value criteria in management of responsibility centres. Aims and importance of plans and budgets. Methodical principles of budgeting of indirect costs. Total and differential methods of efficiency management. Prerequisites for effective use of responsibility accounting in practice.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Methods of individual activities
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Learning outcomes
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The aim of the course is to acquaint the students with basic methods of internal book keeping, inform them about evidence and processing of receipts and expenditures, revenues and costs, use of these pieces of information in managerial work, especially in decision making processes. The course focuses on development of cost managerial accounting, real costs, revenues and profit determination, acquiring and formation of information for further planning and management. Furthermore, students are introduced to method of standard costs, decision making tasks and price decision making as well as the responsibility accounting.
A student will be able to apply knowledge of cost accounting and use of information for planning and management.
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Prerequisites
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The course assumes knowledge of accounting and business economics at the bachelor´s degree.
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Assessment methods and criteria
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Written examination, Home assignment evaluation
The graded assignment is granted upon completion of the following conditions: submission of the seminar paper according to required extent and quality and passing the final test.
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Recommended literature
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FIBÍROVÁ, J., ŠOLJAKOVÁ, L., WAGNER, J. Nákladové a manažerské účetnictví. Praha: ASPI, 2007.
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HORNGREN, CH.T., DATAR, S.M., FOSTER, G. Cost Acconting a Managerial Emphasis. New Jersey: Prentice Hall, 2003.
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PETŘÍK, T. Ekonomické a finanční řízení firmy. Manažerské účetnictví v praxi. Praha: Grada, 2009.
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ŠOLJAKOVÁ, L., KRÁL, B. Manažerské účetnictví - případové studie a příklady. Praha: Oeconomica, 2009.
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