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Management Accounting of Industrial Enterprise

Summary

The objective of Management Accounting of Industrial Enterprise is to teach the students to use the information of accounting system of industrial enterprice and to look for answers on questions, how to measure results of cost or profit centers with respecting the results of whole firm, how to create the economic interest of them to work effective.There are explained the problems of accounting of profit centers of industrial enterprise and material interests. There are explained the approachies of financial analysis from position of methodic problems of accounting of industrial enterprise.

Literature

MLÁDEK, R. IFRS and US GAAP: accounting policies and procedures. Praha: Leges, 2017. ISBN 978-80-7502-194-6.
SEAL W., ROHDE C. Management Accounting. McGraw-Hill, 2014. ISBN 9780077157500 .
BURNS J. et al. Management Accounting. McGraw-Hill, 2013. ISBN 978-0077121617 .

Advised literature

DRURY C. Management and Cost Accounting. Cengage Learning EMEA, 2015.
International Financial Reporting Standards (IAS/IFRS).
COX, D. Management Accounting: Costing Workbook. Osborne Books Ltd., 2016. ISBN 9781909173767 .


Language of instruction čeština, angličtina
Code 634-0946
Abbreviation MÚPP
Course title Management Accounting of Industrial Enterprise
Coordinating department Department of Economics and Management in Industry
Course coordinator prof. Ing. Jana Buchtová, CSc.