ESF:BPH_MAAC Managerial accounting - Course Information
BPH_MAAC Managerial accounting
Faculty of Economics and AdministrationSpring 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
- Business Management and Finance (programme ESF, B-BMF)
- Multidisciplinary studies (programme CST, KOS)
- Multidisciplinary studies (programme ESF, KOS)
- Multidisciplinary studies at Faculty of Economics and Administration (programme CST, KOS)
- 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.
- Enrolment Statistics (Spring 2022, recent)
- Permalink: https://is.muni.cz/course/econ/spring2022/BPH_MAAC