BPH_MAAC Managerial accounting

Faculty of Economics and Administration
Autumn 2022
Extent and Intensity
2/2/0. 8 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Ladislav Šiška, Ph.D. (lecturer)
Ing. Eva Švandová, Ph.D. (lecturer)
Ing. Eva Švandová, Ph.D. (seminar tutor)
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 16:00–17:50 P101, except Mon 12. 9., except Mon 31. 10.
  • Timetable of Seminar Groups:
BPH_MAAC/01: Fri 12:00–13:50 S309, except Fri 16. 9., except Fri 4. 11., L. Šiška, E. Švandová
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 25 student(s).
Current registration and enrolment status: enrolled: 11/25, only registered: 1/25
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
  • DRURY, Colin. Management and cost accounting. Ninth edition. Hampshire: Cengage Learning, 2015, xix, 827. ISBN 9781480893931. info
  • ATKINSON, Anthony A. Management accounting : information for decision-making and strategy execution. 6th ed. Boston: Pearson, 2012, 550 s. ISBN 9780273769989. 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
  • 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
  • COKINS, Gary. Activity-based cost management : an executive's guide. New York: John Wiley & Sons, 2001, ix, 374. ISBN 047144328X. 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
Further Comments
The course is taught annually.
The course is also listed under the following terms Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2022, recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2022/BPH_MAAC