Management Accounting of Industrial Enterprise

Management Accounting of Industrial Enterprise
654-2021/01
čeština

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 too.

Literature

MLÁDEK, R. IFRS and US GAAP: accounting policies and procedures. Praha: Leges, 2017, ISBN 978-80-7502-194-6.
DRURY, COLIN Management accounting for business decisions. Thompson Learning, London, 2001.
COX, D. Management Accounting: Costing Workbook. Osborne Books Ltd., 2016, .

Advised literature

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

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Language of instruction	čeština
Code	654-2021
Abbreviation	MUPP
Course title	Management Accounting of Industrial Enterprise
Coordinating department	Department of Industrial Systems Management
Course coordinator	Ing. Josef Kutáč, Ph.D.