| Course Unit Code | 117-0350/08 |
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| Number of ECTS Credits Allocated | 5 ECTS credits |
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| Type of Course Unit * | Choice-compulsory type B |
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| Level of Course Unit * | Second Cycle |
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| Year of Study * | Second Year |
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| Semester when the Course Unit is delivered | Summer Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| PAL36 | Ing. Marcela Palochová, Ph.D. |
| Summary |
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| The aim of the course is to clarify the issue of managerial accounting and its application in the system of economic business management. The aim of the course is not only description of methods and procedures of managerial accounting, but also explanation of the content and explanatory power of information provided by managerial accounting. |
| Learning Outcomes of the Course Unit |
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1. To characterize the variances of individual costs and overheads.
2. To use the decision-making techniques in areas of sensitivity of parameter and optimalization of products range.
3. To apply the knowledge in systém of renemuration of employees.
4. To define the ideas of management accounting.
5. To integrate the knowledge of management accounting in study cases.
6. To interconnect the knowledge of management accounting with study cases and decision making processes. |
| Course Contents |
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1. Introduction to the study.
2. Breakdown of expenses and revenues in managerial accounting.
3. Line management responsibility.
4. Line management performance.
5. Managerial accounting in practise.
6. Relationship of managerial accounting to controlling.
7. Decision-making and optimization tasks.
8. Sensitivity of parameters.
9. Deviations of unit costs.
10. Deviations of administrative costs.
11. Investment decisions.
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| Recommended or Required Reading |
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| Required Reading: |
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BARSKY, Noah and CATANACH, Anthony. Management Accounting: A Business Planning Approach. Cognella Academic Publishing, 2021. 426 p. ISBN: 1793562385.
DRURY, Coli. Management and Cost Accounting. 11th ed.United Kingdom: Cengage Learning EMEA, 2020. 880 s. ISBN 978-1-4737-7361-5.
SEAL, W. et al. Management Accounting. 6th ed. McGraw-Hill Education , 2018. 859 p. ISBN 978-0-0771-8553-4. |
DLUHOŠOVÁ, Dana a kol. Finanční řízení a rozhodování podniku: analýza, investování, oceňování, riziko, flexibilita, interakce. Jesenice: Ekopress, 2021. 257 s. ISBN 978-80-87865-71-2.
KOLEKTIV AUTORŮ. Manažerské účetnictví. 4. vyd. Praha: Management Press, 2019. 792 s. ISBN 978-80-7261-568-1.
KOLEKTIV AUTORŮ. Manažerské účetnictví – nástroje a metody. 3. vyd. Praha: Wolters Kluwer ČR, 2019. 416 s. ISBN 978-80-7598-486-9.
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| Recommended Reading: |
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MÁČE, Miroslav. Finanční účetnictví veřejného sektoru. Praha: Grada, 2019. 608 s. ISBN 978-80-271-2002-4.
RŮČKOVÁ, Petra. Finanční analýza. 7. vyd. Praha: Grada, 2021. 172 s. ISBN 978-80-271-3124-2.
RŮČKOVÁ, Petra. Finanční analýza: metody, ukazatele, využití v praxi. Praha: Grada, 2021. 165 s. ISBN 978-80-271-3124-2.
|
MÁČE, Miroslav. Finanční účetnictví veřejného sektoru. Praha: Grada, 2019. 608 s. ISBN 978-80-271-2002-4.
RŮČKOVÁ, Petra. Finanční analýza. 7. vyd. Praha: Grada, 2021. 172 s. ISBN 978-80-271-3124-2.
RŮČKOVÁ, Petra. Finanční analýza: metody, ukazatele, využití v praxi. Praha: Grada, 2021. 165 s. ISBN 978-80-271-3124-2.
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| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Credit and Examination | Credit and Examination | 100 (100) | 51 |
| Credit | Credit | 40 (40) | 21 |
| Písemný zápočet | Written test | 40 | 21 |
| Examination | Examination | 60 | 31 |