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Lecturer(s)
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Palečková Veronika, Ing. Ph.D.
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Course content
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- Basic concepts. Management accounting tasks and its significance for management support of successful business and business in difficulties. - Internal accounting. Centralized and decentralized approach to bookkeeping. - Reports performance centers, the specifics of plans and budgets in a market economy. - Classification of costs and revenues. - Calculation business systems. - ABC calculation method, advantages and disadvantages. - Decision-making tasks in management accounting and their classification. The use of differential methods in management. - Decision-making tasks which do not require deposits of resources, CVP analysis, optimization problems on the existing capacity. - Decision-making tasks on future capacity that require deposits of resources. Investment evaluation. - Budgeting Cash Flow, Cash Flow, Cash Flow detection methods, use of Cash Flow in management. - Management accounting and price decision making. - Management and cost accounting - development trends in the global context.
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Learning activities and teaching methods
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One-to-One tutorial, Skills demonstration, Students' self-study, Lecture, Practicum
- Preparation for an examination (30-60)
- 50 hours per semester
- Preparation for comprehensive test (10-40)
- 30 hours per semester
- Contact hours
- 52 hours per semester
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| prerequisite |
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| Knowledge |
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| To use the basic knowledge of English (B1 level). |
| Skills |
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| To know use basic concept of accounting in English language. |
| Competences |
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| N/A |
| N/A |
| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| Know understand the problems of management accounting. |
| Know explain the use of management accounting practices. |
| Know use accounting outputs for decision-making. |
| Skills |
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| To use to the basic methods of management accounting in practice. |
| Competences |
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| N/A |
| N/A |
| teaching methods |
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| Knowledge |
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| Interactive lecture |
| Practicum |
| Self-study of literature |
| One-to-One tutorial |
| Skills |
|---|
| Interactive lecture |
| Practicum |
| Self-study of literature |
| One-to-One tutorial |
| Competences |
|---|
| Interactive lecture |
| Practicum |
| Self-study of literature |
| One-to-One tutorial |
| assessment methods |
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| Knowledge |
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| Test |
| Written exam |
| Oral exam |
| Skills |
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| Test |
| Written exam |
| Oral exam |
| Competences |
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| Test |
| Written exam |
| Oral exam |
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Recommended literature
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ACCA : paper F2 : management accounting : for exams in 2009. 3rd ed. London : Bpp Learning Media, 2009. ISBN 978-0-7517-6653-0.
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Financial information for managemenet. paper 1.2., part 1 : ACCA study text. Berkshire : Kaplan - Foulks Lynch, 2006. ISBN 1-84390-843-3.
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Horngren, Charles T. Cost accounting : A Managerial emphasis. 7th ed. New Yersey : PRENTICE HALL, 1991. ISBN 0-13-17813-8.
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Needles, Belveder E.; Anderson, Henry R.; Caldwell, James C. Financial & managerial accounting. Boston : Houghton Mifflin Co., 1988. ISBN 0-395-43348-7.
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