MPH_AMAC Managerial Accounting

Faculty of Economics and Administration
Autumn 2021
Extent and Intensity
2/2/0. 8 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Eva Švandová, Ph.D. (lecturer)
Ing. Eva Švandová, Ph.D. (seminar tutor)
Ing. Ladislav Šiška, Ph.D. (assistant)
Guaranteed by
Ing. Eva Švandová, 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
Fri 12:00–13:50 S309, except Fri 17. 9., except Fri 5. 11.
  • Timetable of Seminar Groups:
MPH_AMAC/01: Fri 14:00–15:50 S309, except Fri 17. 9., except Fri 5. 11., 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: 0/25, only registered: 0/25
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. 10th edition. Hampshire: Cengage, 2018, xvii, 842. ISBN 9781473748873. 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
  • COKINS, Gary. Activity-based cost management : an executive's guide. New York: John Wiley & Sons, 2001, ix, 374. ISBN 047144328X. 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
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 (probably available only in Czech)
Study Materials
General note: This course is due to COVID 19 measurements instructed only ONLINE in the autumn semester 2020. You can contact the teacher of the course about the organizational matters.
Listed among pre-requisites of other courses
The course is also listed under the following terms Spring 2016, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020.
  • Enrolment Statistics (recent)
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