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Terminated in academic year 2021/2022

Management Accounting B

Type of study Follow-up Master
Language of instruction Czech
Code 117-0350/07
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

Framework syllabus of lectures:
1. Introduction to the study.
2. Breakdown of expenses and revenues in managerial accounting.
3. Line management responsibility.
4. Line management performance.
5. Managerial accounting in practise.
6. Relationship of managerial accounting to controlling.
7. Decision-making and optimization tasks.
8. Sensitivity of parameters.
9. Deviations of unit costs.
10. Deviations of administrative costs.
11. Investment decisions.

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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