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Ukončeno v akademickém roce 2015/2016

Management Accounting

Type of study Doctoral
Language of instruction Czech
Code 634-0918/01
Abbreviation
Course title Management Accounting
Credits 0
Coordinating department Department of Economics and Management in Industry
Course coordinator prof. Ing. Jana Buchtová, CSc.

Osnova předmětu

1/ Evolution of management accounting, characteristic of management accouting, comparison of management and financial accounting.
2/ One circuit system of accounting of costs and revenues.
3/ Double circuit system of accounting of costs and revenues.
4/ Financial versus management accounting.
5/ Calculation systems.
6/ Calculation methods.
7/ Analasis of special calculation methods.
8/ Using methods of management accounting for cost management.
9/ Cash flow.
10/ Using information of accounting for clasical financial analysis.
11/ Using information of accounting for management and syntetic financial analysis.
12/ Analysis of effectivity from information of accounting.
13/ Problematic of deffered tax.
14/Special problems in management accounting in the world.

Povinná literatura

[3] SEAL W., ROHDE C. Management Accounting. McGraw-Hill, 2014.
[4] BURNS J. et al. Management Accounting, McGraw-Hill, 2013.

Doporučená literatura

[3] DRURY C. Management and Cost Accounting. Cengage Learning EMEA, 2015.
[4] International Financial Reporting Standards (IAS/IFRS).