MPH_AMAC Managerial Accounting

Faculty of Economics and Administration
Spring 2016
Extent and Intensity
2/2. 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
Timetable
Mon 11:05–12:45 S311
  • Timetable of Seminar Groups:
MPH_AMAC/01: Mon 12:50–14:30 S311, L. Šiška
Prerequisites
basic knowledge of financial accounting
Course Enrolment Limitations
The course is offered to students of any study field.
The capacity limit for the course is 24 student(s).
Current registration and enrolment status: enrolled: 0/24, only registered: 0/24, only registered with preference (fields directly associated with the programme): 0/24
Abstract
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.
Key topics
  • 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.
Study resources and 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
  • DRURY, Colin. Management and cost accounting. Eighth edition. Andover: Cengage Learning, 2012, xxii, 783. ISBN 9781408041802. info
    recommended literature
  • KAPLAN, Robert S. and David P. NORTON. Strategy maps : converting intangible assets into tangible outcomes. Boston: Harvard Business School Press, 2004, xviii, 454. ISBN 1591391342. info
  • 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
Approaches, practices, and methods used in teaching
lectures, computation of numerical examples, individual consultation
Method of verifying learning outcomes and course completion requirements
Examination requirements:
(1) activity in classes (10 points) (2) written tests and oral exam (90 points)
Minimal score 60 points.
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
English
Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021.
  • Enrolment Statistics (Spring 2016, recent)
  • Permalink: https://is.muni.cz/course/econ/spring2016/MPH_AMAC