|
Lecturer(s)
|
-
Petrová Pavlína, Ing.
-
Brabec Zdeněk, Ing. Ph.D.
|
|
Course content
|
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.
|
|
Learning activities and teaching methods
|
Lecture, Practicum, E-learning, Students' self-study
- Class attendance
- 56 hours per semester
|
|
Learning outcomes
|
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 the given course, students will obtain knowledge in selected areas of cost management, cost calculations, and cost and revenue planning.
|
|
Prerequisites
|
This course builds on student's knowledge acquired in previous study of Accounting 1, Accounting 2 and Business Administration.
|
|
Assessment methods and criteria
|
Written exam, Written assignment
For successful completing a course, it is necessary to fulfill these conditions: - Credit exam: Full-time students - active participation in seminars (max. 2 absences allowed), completion of the written credit exam (calculations) at least 60%, the result is part of the final classification. Combined study students - active participation in classes (max. 1 absence allowed), completion of the credit written work (calculations) at least 60%. Exam: Full-time students - exam written work (test questions), min. 60% required. Final assessment (weighted average) = 60% result of the exam written work, 40% result of the credit written work. Combined study students - exam written work (test questions), min. 60% required.
|
|
Recommended literature
|
-
Bhimani, A.; Horngren, Charles T.; Datar, Srikant M.; Rajan, Madhav V. Management and cost accounting. Pearson, 2019. ISBN 9781292232669.
-
Braun, K. and W. Tietz. Managerial Accounting. Global Edition.. Harlow: Pearson Education Limited, 2021. ISBN 9780135863800.
-
Datar, S. M.; Rajan, V. M. Horngren's Cost Accounting. Pearson, 2021. ISBN 9780135632697.
-
Drury, C. Management and cost accounting. Andover: Cengage Learning, 2021. ISBN 978-1-4080-9393-1.
-
Fibírová, J., L. Šoljaková, J. Wagner a P. Petera. Manažerské účetnictví - nástroje a metody. Praha: Wolters Kluwer, 2020. ISBN 978-80-7357-712-4.
-
Král B. Manažerské účetnictví. Praha: Management press, 2019. ISBN 978-80-7261-568-1.
-
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.
-
WEYGANDT, Jerry J.; KIMMEL, Paul D. a MITCHELL, Jill E. Managerial accounting: tools for business decision making : international adaption. Hoboken. 2024.
|