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Lecturer(s)
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Kožená Marcela, doc. Ing. Ph.D.
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Course content
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Relations 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: variable and fixed. Informative instruments for the control in achievement line. Comparison of calculation methods. Calculation system. Economic structure of company and responsibility centres management. Use of value criteria in responsibility centres management. Aims and importance of plans and budgets. Methodical principles of indirect costs budgeting. 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 subject is specialized on the teaching of cost and managerial accounting, on the recognition of real costs, revenues and profit, on the finding and formation of information for planning and management. Its part is as well the standard cost method, decision making tasks and price decisions, further responsibility accounting.
Student will be able to apply knowledge of cost accounting and use 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: presentation of the seminar paper and passing the final test.
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Recommended literature
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BERRY, A., JARVIS, R.:. Accounting in a Business Context. London: Chapman and Hall, 1995.
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GARRISON, R.H. Managerial Accounting. Boston: McGraw-Hill Irwin, 2003.
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