KHMAUC Managerial Accounting

Faculty of Economics and Administration
Spring 2009
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Ladislav Šiška, Ph.D. (lecturer)
Guaranteed by
prof. Ing. Jiří Lanča, CSc.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Vlasta Radová
Timetable
Sat 21. 3. 11:05–15:20 P101, Sun 19. 4. 8:30–11:50 P101, Sun 17. 5. 8:30–11:50 P101
Prerequisites
KFFUI Financial Accounting I || C_KFFUI Finanční účetnictví I
KFFUI
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of this course, students should be able to:
-understand management accounting as a system consisting of budgets, cost calculations and cost accounting;
-compute costs of products, services or activities;
-prepare budgets;
-record transactions typical of cost accounting;
-design a system of cost accounting;
-interpret data gathered through cost accounting.
Syllabus
  • Management accounting as a system.
  • Cost allocation and costing of products, services or activities.
  • Full costing and variable costing.
  • Activity based costing.
  • Indirect costs budgets.
  • Master budget.
  • Cost accounting organized in a system that is separated from financial accounting.
  • Cost accounting organized through analytical accounts of financial accounting.
  • Responsibility accounting and responsibility centres management.
  • Management accounting information as a tool for financial management
Literature
  • HRADECKÝ, Mojmír, Jiří LANČA and Ladislav ŠIŠKA. Manažerské účetnictví (Managerial accounting). Brno: Masarykova univerzita, 2006, 138 pp. ISBN 80-210-4212-5. info
  • HRADECKÝ, Mojmír, Jiří LANČA and Ladislav ŠIŠKA. Manažerské účetnictví (Managerial Accounting). 1st ed. Praha: Grada, 2008, 264 pp. ISBN 978-80-247-2471-3. info
  • KRÁL, Bohumil. Manažerské účetnictví. 2. rozš. vyd. Praha: Management Press, 2005, 475 s. ISBN 9788072611416. info
  • ESCHENBACH, Rolf. Controlling. Edited by Stefan Güldenberg - Werner Hoffmann, Translated by Eva Chmátalová -. 1. vyd. Praha: Codex, 2000, 812 s. ISBN 80-85963-86-8. info
Assessment methods
Teaching methods:
lectures, computation of examples, presentations by professionals in the sectors
Examination requirements:
(1) 4 electronic tests (numerical examples) and subsequently
(2) written and oral examination (theory).
Language of instruction
Czech
Further Comments
The course is taught annually.
The course is also listed under the following terms Spring 2002, Spring 2003, Spring 2004, Spring 2005, Spring 2006, Spring 2007, Spring 2008.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/spring2009/KHMAUC