BPH_MAAC Managerial accounting

Faculty of Economics and Administration
Spring 2022

The course is not taught in Spring 2022

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
Prerequisites
basic knowledge of financial accounting
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
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. Online. Ninth edition. Hampshire: Cengage Learning, 2015. xix, 827. ISBN 9781480893931. [citováno 2024-04-24] info
  • ATKINSON, Anthony A. Management accounting : information for decision-making and strategy execution. Online. 6th ed. Boston: Pearson, 2012. 550 s. ISBN 9780273769989. [citováno 2024-04-24] info
    recommended literature
  • KAPLAN, Robert S. and David P. NORTON. Strategy maps : converting intangible assets into tangible outcomes. Online. Boston: Harvard Business School Press, 2004. xviii, 454. ISBN 1591391342. [citováno 2024-04-24] URL info
  • KAPLAN, Robert S. and Robin COOPER. Cost and effect : using integrated cost systems to drive profitability and performance. Online. Boston: Harvard Business School Press, 1998. xi, 357. ISBN 0875847889. [citováno 2024-04-24] info
  • COKINS, Gary. Activity-based cost management : an executive's guide. Online. New York: John Wiley & Sons, 2001. ix, 374. ISBN 047144328X. [citováno 2024-04-24] 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
Study Materials
The course is taught annually.
The course is taught: every week.
The course is also listed under the following terms Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Spring 2022, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2022/BPH_MAAC