MPH_AMAC Managerial Accounting

Faculty of Economics and Administration
Autumn 2019
Extent and Intensity
2/2/0. 8 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Ladislav Šiška, Ph.D. (lecturer)
Guaranteed by
Ing. Ladislav Šiška, Ph.D.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Mgr. Jana Nesvadbová
Supplier department: Department of Business Management – Faculty of Economics and Administration
Timetable
Mon 10:00–11:50 S309
  • Timetable of Seminar Groups:
MPH_AMAC/01: Mon 12:00–13:50 S309, L. Šiška
Prerequisites
basic knowledge of financial accounting
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 24 student(s).
Current registration and enrolment status: enrolled: 0/24, only registered: 0/24
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to explain the fundamentals of management accounting - budgeting, standard costing and cost accounting.
Learning outcomes
At the end of this course, students should be able to
understand the role of management accounting;
alocate costs to products, services or activities;
prepare budgets;
analyse customers profitability;
design a simple performance measurement system;
interpret data gathered in corporate measurement systems.
Syllabus
  • Evolution of managerial accounting.
  • Cost behaviour.
  • Cost classifications and overheads allocation.
  • Activity based costing
  • Standard costing.
  • Budgeting.
  • Responsibility accounting.
  • Customer profitability analysis.
  • Strategic maps, Balanced Scorecard and non-financial measures.
Literature
    required literature
  • ATKINSON, Anthony A. Management accounting : information for decision-making and strategy execution. 6th ed. Boston: Pearson, 2012, 550 s. ISBN 9780273769989. info
  • DRURY, Colin. Management and cost accounting. Eighth edition. Andover: Cengage Learning, 2012, xxii, 783. ISBN 9781408041802. info
    recommended literature
  • KAPLAN, Robert S. and David P. NORTON. Strategy maps : converting intangible assets into tangible outcomes. Boston: Harvard Business School Press, 2004, xviii, 454. ISBN 1591391342. URL info
  • COKINS, Gary. Activity-based cost management : an executive's guide. New York: John Wiley & Sons, 2001, ix, 374. ISBN 047144328X. info
  • KAPLAN, Robert S. and Robin COOPER. Cost and effect : using integrated cost systems to drive profitability and performance. Boston: Harvard Business School Press, 1998, xi, 357. ISBN 0875847889. info
Teaching methods
lectures, computation of numerical examples, individual consultation
Assessment methods
Examination requirements:
(1) activity in classes (10 points) + presentation (10 points) (2) written tests and oral exam (80 points)
Minimal score 60 points.
Language of instruction
English
Listed among pre-requisites of other courses
The course is also listed under the following terms Spring 2016, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2020, Autumn 2021.
  • Enrolment Statistics (Autumn 2019, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2019/MPH_AMAC