BPH_MAUC Managerial Accounting

Faculty of Economics and Administration
Autumn 2013
Extent and Intensity
2/2/0. 8 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Ladislav Šiška, Ph.D. (lecturer)
doc. Ing. Jaroslav Sedláček, CSc. (lecturer)
Ing. Ladislav Šiška, Ph.D. (seminar tutor)
Ing. Jana Pokorná, Ph.D. (seminar tutor)
Guaranteed by
Ing. Ladislav Šiška, Ph.D.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Vlasta Radová
Supplier department: Department of Business Management – Faculty of Economics and Administration
Timetable
Mon 18:00–19:35 P101
  • Timetable of Seminar Groups:
BPH_MAUC/01: Mon 7:40–9:15 P403, L. Šiška
BPH_MAUC/02: Thu 19. 9. 14:35–16:15 S311, Thu 26. 9. 14:35–16:15 S311, Thu 3. 10. 14:35–16:15 S311, Thu 10. 10. 14:35–16:15 S311, Thu 17. 10. 14:35–16:15 S311, Thu 24. 10. 14:35–16:15 S301, Thu 31. 10. 14:35–16:15 S311, Thu 7. 11. 14:35–16:15 S311, Thu 14. 11. 14:35–16:15 S311, Thu 21. 11. 14:35–16:15 S301, Thu 28. 11. 14:35–16:15 S311, Thu 5. 12. 14:35–16:15 S301, Thu 12. 12. 14:35–16:15 S311, J. Pokorná
BPH_MAUC/03: Mon 9:20–11:00 P303, L. Šiška
BPH_MAUC/04: Fri 7:40–9:15 S308, J. Pokorná
BPH_MAUC/05: Fri 12:50–14:30 S308, J. Pokorná
BPH_MAUC/08: Mon 16:20–17:55 P304, L. Šiška
BPH_MAUC/09: Mon 12:50–14:30 S308, L. Šiška
Prerequisites
Financial Accounting 1
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
At the end of this course, students should be able to: understand management accounting as a system consisting of budgets, calculation of costs and cost accounting; compute costs of products, services or activities; prepare budgets; record typical transactions in cost accounting; design a system of cost accounting; interpret data gathered through cost accounting; introduce current trends in managerial 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 cost 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 management of responsibility centres. Management accounting information as a tool for financial management. Strategic tools of managerial accounting(Balanced Scorecard, Life cycle costing, Beyond Budgeting)
Literature
    required literature
  • 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
  • ŠIŠKA, Ladislav, Jana MAJEROVÁ and Lucie HUBACZOVÁ. Cvičebnice manažerského účetnictví. Brno: Masarykova univerzita, 2011, 85 pp. ISBN 978-80-210-5730-2. URL info
    recommended literature
  • FIBÍROVÁ, Jana, Libuše ŠOLJAKOVÁ and Jaroslav WAGNER. Manažerské účetnictví : nástroje a metody. Vyd. 1. Praha: Wolters Kluwer Česká republika, 2011, 391 s. ISBN 9788073577124. info
  • KRÁL, Bohumil. Manažerské účetnictví. 3. dopl. a aktualiz. vyd. Praha: Management Press, 2010, 660 s. ISBN 9788072612178. URL 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
Teaching methods
lectures, computation of numerical examples, individual consultation
Assessment methods
Teaching methods: lectures, computation of examples, seminar assignment, presentations by business professionals. Requirements for examination: (1) active participation in seminars (10%) (2) 2 tests (numerical examples) (20%) (3) written theoretical test (10%) (4) oral examination (60%). Minimal score 60 per cent. Any copying, recording or leaking tests, use of unauthorized tools, aids and communication devices, or other disruptions of objectivity of exams (credit tests) will be considered non-compliance with the conditions for course completion as well as a severe violation of the study rules. Consequently, the teacher will finish the exam (credit test) by awarding grade "F" in the Information System, and the Dean will initiate disciplinary proceedings that may result in study termination.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět PHMAUC.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
Information about innovation of course.
This course has been innovated under the project "Inovace studia ekonomických disciplín v souladu s požadavky znalostní ekonomiky (CZ.1.07/2.2.00/28.0227)" which is cofinanced by the European Social Fond and the national budget of the Czech Republic.

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Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2013, recent)
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