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Terminated in academic year 2021/2022

Management Accounting of Industrial Enterprise

Type of study Doctoral
Language of instruction English
Code 634-0946/02
Abbreviation MÚPP
Course title Management Accounting of Industrial Enterprise
Credits 10
Coordinating department Department of Economics and Management in Industry
Course coordinator prof. Ing. Jana Buchtová, CSc.

Subject syllabus

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 in industrial enterpise.
3. Double circuit system of accounting of costs and revenues in industrial enterprise.
4. Financial versus management accounting of industrial enterprise.
5. Calculation system of industrial enterprise.
6. Calculation methods in metallurgical enterprise.
7. Analasis of special calculation methods.
8. Using methods of management accounting for cost management in industrial enteprise.
9. Cash flow.
10. Using information of accounting for clasical financial analysis of industrial enterprise.
11. Using information of accounting for syntetic financial analysis.
12. Analysis of effectivity of industrial enterpise from information of accounting.
13. Problematic of deffered tax.
14. Special problems in management accounting in the world.

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 .