MPV_CMUV Seminar of management accounting in the public sector

Faculty of Economics and Administration
Autumn 2011
Extent and Intensity
0/2/0. 4 credit(s). Type of Completion: zk (examination).
Ing. Marie Hladká, Ph.D. (lecturer)
Ing. Hana Jurajdová, Ph.D. (lecturer)
Guaranteed by
Ing. Hana Jurajdová, Ph.D.
Department of Public Economics - Faculty of Economics and Administration
Contact Person: Mgr. Kateřina Kociánová
Timetable of Seminar Groups
MPV_CMUV/01: Thu 13:45–15:20 S306, M. Hladká
MPV_CMUV/02: Thu 15:30–17:05 P303, M. Hladká
Prerequisites (in Czech)
((! PVUCRV Account and Analyses in PS )&&(! KVUCRV Account and Analyses III ))
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
Course objectives
The subject is focused on possibilities of the usage of the managerial accounting among the organizations in the public sector, predominantly in the civil associations. Graduating the course the students will gain knowledge in the field of the project-writing with the focus on the financial point of view. The students will gain knowledge of the cost calculating, the finding of the financial resources and their following final accounts. The students will familiarize with the cohesion of the managerial and finance accounting. The emphasis of this subject is in the creation of one’s own project, the financial provision and the consequential final accounts. Moreover, the students will make the acquaintance of the program “Benefit”. The graduates of this course should be able via their own project to solve independently also more complicated financial situations in the whole organization.
  • The main aim of the tutorial is the gaining of skills in the field of the managerial accounting. The subject should offer the specific project manager literacy, it is to intermediate the particular and practical knowledge in the accounting entity of the non-entrepreneurial type. The graduates of the subject should be able to solve independently more complicated situations respecting the whole unit of account. The primary objective questions are: - calculations and budgets - the applications for the financial resources - the final accounts of the gained financial resources Seminar plan according to weeks Week theme 1 Introduction seminar – revision of basic accounting theory and practice. Seminar work outline, assessment criteria. The differentiation between financial and managerial accounting, the importance of managerial accounting, managerial accounting in relationship with statistics, financial analysis, controlling and budgeting. 2 Cost calculation Types of costs, the structure of costs, possible usage of the calculation formula, the theme of overhead expenses. 3 Budgeting The meaning of a budget, classification of budgets, budgeting techniques, resource budget. 4 Project Writing a project in a non-profit organization according to the organization’s goals and aims. Revision of the typology of non-profit organizations, civil associations as basic types of organizations for the project. 5 Costs Presenting a specific project (first assessment test). Creating the costs side of the project, divided into personal costs, material costs, costs of services, the possibility of counting overhead costs. 6 Revenues Finding precise data for the chosen project. Creating a revenue side of the budget. 7 Request for public financial aid Prepare a request for a grant from the supplier which supports the chosen area of the project. 8 Request for private financial aid Search for a private donor of financial resources for the chosen project (endowment resources, gifts from profit organizations) 9 Own financial resources Financial resources of the organization for the project, membership fees, services and so on. 10 Financial accounting Presenting of the project including the means of acquiring financial resources (second assessment test). Own project accounting written in a ledger with regard to the type of organization and supplied financial resources, accounting of the projects resources. 11 Final report of the project Preparing the final report of the project, subject and financial part, presenting the project and its sustainability. 12 Benefit request Orientation in the Benefit request as a frequent request for public financial aid. 13 Final revision Finalization of the project, final revision and answering of exact questions about the presented projects.
  • REKTOŘÍK, Jaroslav. Organizace neziskového sektoru. Základy ekonomiky, teorie a řízení. Druhé aktualizované vydání (Organizations of non profit sector. Basics of economy, theory and management. Second updated edition.). Druhé, aktualizované. Praha: Ekopress, s.r.o., 2007. 187 pp. ISBN 978-80-86929-25-5. info
  • HRADECKÝ, Mojmír, Jiří LANČA and Ladislav ŠIŠKA. Manažerské účetnictví (Managerial accounting). Brno: Masarykova univerzita, 2006. 138 pp. ISBN 80-210-4212-5. info
Teaching methods
Teaching methods stems out of theoretical preparations, where students verify theoretical knowledge on particular task in the field of costing and budgeting. When elaborating the task, discussion is going on, for example in groups or with the teacher. Students also find background data for the project on the internet or during a personal visit in a non-profit organization etc. The ability to work individually with regard to working in a team is emphasized. The important teaching method is also final defense of the project in front of other students.
Assessment methods
2 written tests oral exam
Language of instruction
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Nezapisují si studenti, kteří absolvovali předmět PVUCRV nebo KVUCRV.
Information on course enrolment limitations: max. 20 cizích studentů; cvičení pouze pro studenty ESF
The course is also listed under the following terms Autumn 2009, Autumn 2010.
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