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Management Accounting

Summary

Graduates of the course will be able to orient themselves in the field of cost management with an emphasis on the use of cost and managerial accounting principles, creating calculations, creating and controlling the budget, and performance management.

The seminars focus on determining the cost budget, calculating performance, and capturing costs in internal accounting, including final reporting.

Literature

BHIMANI, A., DATAR, M.S., HORNGREN, Ch. T. and M. V. RAJAN: Management and Cost Accounting.7th ed., Global ed. Harlow: Pearson, 2018. 904 p. ISBN 978-1292232669 .
HORNGREN, Ch. T., DATAR M. S. and M. V. RAJAN. Horngren´s Cost accounting. a managerial emphasis.16th ed., Global ed. Harlow: Pearson, 2018. 991 p. ISBN 978-1-292-21154-1.
TYLES, M. and C. DRURY: Management and Cost Accounting. 11th ed., Cengage Learning EMEA, 2020. 605 p. 978-1473773615.

Advised literature

GARISSON, R.H., NORREN, E. and. P.C. BREWER: ISE Managerial Accounting. 17th ed. McGraw-Hill Education,2020. 772 p. ISBN 978-1260575682 .
GARISSON, R.H., NORREN, E. and. P.C. BREWER. Introduction to Managerial Accounting, 9th ed. McGraw-Hill Education,2021. 714 p. ISBN 978-1265672003 


Language of instruction angličtina
Code 154-0591
Abbreviation MA
Course title Management Accounting
Coordinating department Department of Finance
Course coordinator Ing. Karolina Lisztwanová, Ph.D.