KHMAUC Managerial Accounting

Faculty of Economics and Administration
Spring 2004
Extent and Intensity
0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
prof. Ing. Jiří Lanča, CSc. (lecturer)
Guaranteed by
prof. Ing. Jiří Lanča, CSc.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Dana Krejčí
Timetable
Fri 20. 2. 12:50–16:15 P106, Fri 19. 3. 12:50–16:15 P106, Fri 2. 4. 12:50–16:15 P201
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Managerial Accounting (SDMU) The course aims to introduce students to the basics of managerial accounting, which is one of the instruments of internal corporate management. On the basis of an analysis of the behaviour of costs and revenues it enables to evaluate a company s processes and the units carrying out those processes. The course in its content involves explication of methods used for representation of costs and their complex characteristic or by following the differences (deviations) from standard values. The course takes a close look at the basic instruments of cost management such as costing and budgets and their relationship to cost accounting. The subject sheds new light on accounting as an instrument of internal management of a firm and forms an essential part of future company accountants education. Examination: written and oral.
Literature
  • Sedláček, Jaroslav. Úvod do manažerského účetnictví. 1. vydání, 2000. Brno: MU v Brně, 2000. 155 s. ISBN 80-210-2454-2
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
Information on the extent and intensity of the course: 12 hodin.
The course is also listed under the following terms Spring 2002, Spring 2003, Spring 2005, Spring 2006, Spring 2007, Spring 2008, Spring 2009.
  • Enrolment Statistics (Spring 2004, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2004/KHMAUC