| Course title | Managerial Accounting |
|---|---|
| Course code | UPEM/PMAU |
| Organizational form of instruction | Lecture + Tutorial |
| Level of course | Master |
| Year of study | not specified |
| Semester | Winter and summer |
| Number of ECTS credits | 3 |
| Language of instruction | Czech |
| Status of course | Compulsory, Optional |
| Form of instruction | Face-to-face |
| Work placements | This is not an internship |
| Recommended optional programme components | None |
| Lecturer(s) |
|---|
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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 |
| Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Demonstration |
| 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 management accounting and use of information for planning and management. |
| 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: presentation of the seminar paper and passing the final test. |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| Faculty: Faculty of Economics and Administration | Study plan (Version): Informatics in Public Administration (2013) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Regional Development (2013) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Regional Development (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Economics and Enterprise Management (2014) | Category: Economy | 1 | Recommended year of study:1, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Regional and Information Management (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Regional Development (2013) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Regional and Information Management (2013) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Informatics in Public Administration (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Regional Development (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Economics and Enterprise Management (2015) | Category: Economy | 1 | Recommended year of study:1, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Economics and Enterprise Management (2013) | Category: Economy | 1 | Recommended year of study:1, Recommended semester: Winter |