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Lecturer(s)
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Strýčková Lenka, Ing. Ph.D.
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Petrová Pavlína, Ing.
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Brabec Zdeněk, Ing. Ph.D.
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Course content
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Lectures (topics): 1. Introduction to Managerial Accounting 2. Introduction to Cost Terms and Concepts 3. Cost-Volume-Profit Analysis (CVP) 4. Costing Systems. Cost Assignment. 5. Job Costing 6. Process Costing 7. Activity Based Costing 8. The Budgeting Process Seminars (topics): 1. Introduction to Managerial Accounting 2. Introduction to Cost Terms and Concepts 3. Cost-Volume-Profit Analysis (CVP) 4. Costing Systems. Cost Assignment. 5. Job Costing 6. Process Costing 7. Activity Based Costing 8. The Budgeting Process Virtual mobility: - online group work with students from the partner university on an assigned topic, - final presentation of results of case studies.
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Learning activities and teaching methods
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Project teaching, Lecture, Practicum, E-learning, Students' self-study
- Class attendance
- 56 hours per semester
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Learning outcomes
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The aim of this subject is to acquaint students with the task, content and form of accounting information, with costing ascertainments, company's internal budget and other information tools. These tools will help manage internal processes at different levels within a company.
In given course students will obtain knowledge which they will make use during processing of the thesis and in practice.
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Prerequisites
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This course builds on student's knowledge acquired in previous study of Accounting 1, Accounting 2 and Business Administration.
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Assessment methods and criteria
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Written exam, Presentation of group work, Written assignment
For successful completing a course, it is necessary to fulfill these conditions: - Attendance at lectures - a student should attend at least 70 % of classes and 100 % of virtual mobility sessions - Attendance at seminars - a student should attend at least 70 % of classes and 100 % of virtual mobility sessions - Virtual mobility assignment - online group work with students from the partner university, final presentation of results of case studies - Final test - written test - theoretical questions + calculations in the exam period (min 60 % to pass)
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Recommended literature
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Bhimani, A.; Horngren, Charles T.; Datar, Srikant M.; Rajan, Madhav V. Management and cost accounting. Pearson, 2019. ISBN 9781292232669.
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Braun, K. and W. Tietz. Managerial Accounting. Global Edition.. Harlow: Pearson Education Limited, 2021. ISBN 9780135863800.
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Datar, S. M.; Rajan, M.V.; Horngren, C.T. Managerial Accounting. Decision Making and Motivating Performance. Pearson, 2014. ISBN 9780137024872.
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Datar, S. M.; Rajan, V. M. Horngren's Cost Accounting. Pearson, 2021. ISBN 9780135632697.
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Drury, C. Management and cost accounting. Andover: Cengage Learning, 2021. ISBN 978-1-4080-9393-1.
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Fibírová, J., L. Šoljaková, J. Wagner a P. Petera. Manažerské účetnictví - nástroje a metody. Praha: Wolters Kluwer, 2020. ISBN 978-80-7357-712-4.
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Král B. Manažerské účetnictví. Praha: Management press, 2019. ISBN 978-80-7261-568-1.
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Lazar, J. Manažerské účetnictví a controlling. Praha: Grada Publishing, 2012. ISBN 978-80-247-4133-8.
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Popesko, B; Papadaki, Š. Moderní metody řízení nákladů. Jak dosáhnout efektivního vynakládání nákladů a jejich snížení. Praha: Grada, 2016. ISBN 978-80-247-5773-5.
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