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Terminated in academic year 2012/2013

Management Accounting B

Type of study Follow-up Master
Language of instruction Czech
Code 117-0350/05
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

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

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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