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Ukončeno v akademickém roce 2020/2021

Management Accounting

Type of study Follow-up Master
Language of instruction Czech
Code 117-0047/02
Abbreviation MU
Course title Management Accounting
Credits 4
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Marcela Palochová, Ph.D.

Osnova předmětu

Study introduction - organization of lessons (lectures)
Classification of costs and benefits in managerial accounting
Achievement management - calculations
Achievement management - accounting
Management along the lines of responsibility
Managerial accounting in the practice
Deviations od unite´s costs
Managerial accounting in the practice
Deviations of overheads
Decision-making role of managerial accounting
Decision-making role of managerial accounting
Study finish - the case studies

Povinná literatura

HORNGREN Ch., G. SUNDEM and W. STRATTON. Introduction to Management Accounting. New Jersey: Prentice Hall, 2010. 750 p. ISBN 0-13-610265-4 .

Doporučená literatura

HORNGREN Ch., DATAR S. and G. FOSTER. Cost accounting: a managerial emphasis. New Jersey: Prentice Hall, 2003. 856 p. ISBN 0-13-210917-4 .