ESF:BKH_MAUC Managerial Accounting - Course Information

BKH_MAUC Managerial Accounting

Extent and Intensity

0/0. 8 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Ladislav Šiška, Ph.D. (seminar tutor)
Ing. Eva Švandová, Ph.D. (assistant)

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

Fri 9. 10. 16:20–19:35 P102, Sat 14. 11. 16:20–19:35 P106, Sat 5. 12. 16:20–19:35 P102

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

• Finance (programme ESF, N-FU)
• Business Management (programme ESF, B-EKM)

Course objectives

At the end of this course, students should be able to understand the role of management accounting in company's management; alocate costs to products, services or activities; prepare budgets; record typical transactions in cost accounting; design a simple performance measurement system; interpret data gathered in corprorate measurement systems.

Syllabus

• Financial information for management of a company. Cost behaviour. Full costing and variable costing. Overhead budgets. Master budget. Activity based costing and budgeting. Cost accounting organization. Responsibility accounting. Standard costing. Customer profit analysis. Strategic maps, Balanced Scorecard and non-financial measures.

Literature

required literature
• ATKINSON, Anthony A. Management accounting : information for decision-making and strategy execution. 6th ed. Boston: Pearson, 2012, 550 s. ISBN 9780273769989. info
• Interaktivní osnova předmětu - výkladová část
• 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

recommended literature
• ŠIŠKA, Ladislav, Jana MAJEROVÁ and Lucie HUBACZOVÁ. Cvičebnice manažerského účetnictví. Brno: Masarykova univerzita, 2011, 85 pp. ISBN 978-80-210-5730-2. URL info
• 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

Teaching methods

lectures, computation of numerical examples, individual consultation

Assessment methods

Examination requirements: (1) correct results of 4 assignments (10%) (2) written examination (90%) 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

Study Materials
The course is taught annually.

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.

Listed among pre-requisites of other courses

• MKH_MAUC Managerial Accounting
  forma(K) && !BKH_MAUC  

• Enrolment Statistics (Autumn 2015, recent)
  
• Permalink: https://is.muni.cz/course/econ/autumn2015/BKH_MAUC