BPH_MAAC Managerial accounting

Faculty of Economics and Administration
Autumn 2025
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
In-person direct teaching
Teacher(s)
Ing. Eva Švandová, Ph.D. (lecturer)
Ing. Eva Švandová, Ph.D. (seminar tutor)
Ing. Šárka Benešová (lecturer)
Ing. Šárka Benešová (seminar tutor)
Guaranteed by
Ing. Eva Švandová, Ph.D.
Department of Business Management – Faculty of Economics and Administration
Contact Person: Bc. Tereza Krištof Tomešová
Supplier department: Department of Business Management – Faculty of Economics and Administration
Timetable
Fri 8:00–9:50 P303, except Fri 19. 9., except Fri 7. 11.
  • Timetable of Seminar Groups:
BPH_MAAC/01: Thu 16:00–17:50 P303, except Thu 18. 9., except Thu 6. 11., Š. Benešová, E. Švandová
BPH_MAAC/02: Thu 18:00–19:50 P303, except Thu 18. 9., except Thu 6. 11., Š. Benešová, E. Švandová
Prerequisites
! BPH_MAUC Managerial Accounting
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 56 student(s).
Current registration and enrolment status: enrolled: 48/56, only registered: 0/56
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 and Mike TAYLES. Management and cost accounting. 12th Edition. Hampshire: Cengage Learning, EMEA, 2023. ISBN 978-1-4737-9124-4. info
  • BHIMANI, Alnoor; Charles T. HORNGREN; Srikant M. DATAR and Madhav V. RAJAN. Management and cost accounting. Seventh edition. Harlow, England: Pearson, 2019, 1 online. ISBN 9781292232676. URL info
    not specified
  • DRURY, Colin and Mike TAYLES. Management and cost accounting. 12th Edition. Hampshire: Cengage Learning, EMEA, 2023. ISBN 978-1-4737-9124-4. 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
Study Materials
The course is taught annually.
Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/econ/autumn2025/BPH_MAAC