Integrovaný systém modulární počítačové podpory výuky ekonomicko-technického zaměření (http://lms.vsb.cz):
- Vzdělávací modul 6 – Finančně-ekonomická analýza a rozhodování: submodul Využití Money S3 ve finančním účetnictví.
- SIKOROVÁ, A. Informační podpora finančního účetnictví. Studijní opory. Ostrava: VŠB-TU Ostrava, 2015.
Management Accounting of Industrial Enterprise
| Type of study | Bachelor |
|---|---|
| Language of instruction | Czech |
| Code | 654-2021/01 |
| Abbreviation | MUPP |
| Course title | Management Accounting of Industrial Enterprise |
| Credits | 5 |
| Coordinating department | Department of Industrial Systems Management |
| Course coordinator | Ing. Josef Kutáč, Ph.D. |
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 of industrial enteprise.
3. Double circuit system of accounting of costs and revenues of industrial enterprise.
4. Financial versus management accounting of industrial enterprise.
5. Calculation systems of industrial enterprise.
6. Calculation methods in industrial enterprise.
7. Analasis of special calculation methods using in industrial enterprise.
8. Using methods of management accounting for cost management in indusrrial enteprise.
9. Cash flow.
10. Using information of accounting for clasical financial analysis of indusrial enteprise.
11. Using information of accounting for management of industrial enterprise from syntetic financial analysis.
12. Analysis of effectivity of industrial enterprise from information of its accounting.
13. Problematic of deffered tax in financial analysis.
14.Special problems in management accounting in the world.
2. One circuit system of accounting of costs and revenues of industrial enteprise.
3. Double circuit system of accounting of costs and revenues of industrial enterprise.
4. Financial versus management accounting of industrial enterprise.
5. Calculation systems of industrial enterprise.
6. Calculation methods in industrial enterprise.
7. Analasis of special calculation methods using in industrial enterprise.
8. Using methods of management accounting for cost management in indusrrial enteprise.
9. Cash flow.
10. Using information of accounting for clasical financial analysis of indusrial enteprise.
11. Using information of accounting for management of industrial enterprise from syntetic financial analysis.
12. Analysis of effectivity of industrial enterprise from information of its accounting.
13. Problematic of deffered tax in financial analysis.
14.Special problems in management accounting in the world.
E-learning
Povinná literatura
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, ISBN 9781909173767 .
DRURY, COLIN Management accounting for business decisions. Thompson Learning, London, 2001.
COX, D. Management Accounting: Costing Workbook. Osborne Books Ltd., 2016, ISBN 9781909173767 .
Advised literature
DRURY C. Management and Cost Accounting. Cengage Learning EMEA, 2015.
International Financial Reporting Standards (IAS/IFRS).
International Financial Reporting Standards (IAS/IFRS).