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Terminated in academic year 2008/2009

Management Accounting B

Type of study Follow-up Master
Language of instruction Czech
Code 117-0350/03
Abbreviation MUB
Course title Management Accounting B
Credits 4
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Marcela Palochová, Ph.D.

Subject syllabus

1. To characterize the variances of individual costs and overheads.
2. To use the decision-making techniques in areas of sensitivity of parameter and
optimalization of products range.
3. To apply the knowledge in systém of renemuration of employees.
4. To define the ideas of management accounting.
5. To integrate the knowledge of management accounting in study cases.
6. To interconnect the knowledge of management accounting with study cases
and decision making processes.

Literature

BARSKY, Noah and CATANACH, Anthony. Management Accounting: A Business Planning Approach. Cognella Academic Publishing, 2021. 426 p. ISBN: 1793562385 .
DRURY, Coli. Management and Cost Accounting. 11th ed.United Kingdom: Cengage Learning EMEA, 2020. 880 s. ISBN 978-1-4737-7361-5 .
SEAL, W. et al. Management Accounting. 6th ed. McGraw-Hill Education , 2018. 859 p. ISBN 978-0-0771-8553-4 .

Advised literature

MÁČE, Miroslav. Finanční účetnictví veřejného sektoru. Praha: Grada, 2019. 608 s. ISBN 978-80-271-2002-4.
RŮČKOVÁ, Petra. Finanční analýza. 7. vyd. Praha: Grada, 2021. 172 s. ISBN 978-80-271-3124-2.
RŮČKOVÁ, Petra. Finanční analýza: metody, ukazatele, využití v praxi. Praha: Grada, 2021. 165 s. ISBN 978-80-271-3124-2.


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