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Lecturer(s)
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Hornová Hana, Ing. Bc. MBA
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Dvořáková Lilia, Prof. Ing. CSc.
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Komorousová Veronika, Ing. Ph.D.
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Course content
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- The role of management accounting and its importance in supporting corporate management. - Cost accounting. Centralized and decentralized approach to bookkeeping. - Classification of costs and revenues in the management accounting. - Costs, revenues, profit modelling. - Calculating enterprise systems. - Activity Based Costing. - Specific plans and budgets in a market economy. - Decision-makin tasks in managerial accounting. - Decision-making tasks which do not require deposits of resources, CVP analysis, optimization problems on the existing capacity. - Decision-making tasks on the future role of capacity, requiring deposits of resources. Investment evaluation. - Management accounting and pricing decisions. - Working capital, liquidity and cash flow management. - Management accounting and pricing decisions. - Management and cost accounting, development in the world context. Lectures include the specifics of the solved issues from the perspective of profit organizations, non - profit organizations and public sector organizations too. Additional information for students of so-called combined study form is available in Courseware.
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Learning activities and teaching methods
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Lecture with practical applications, E-learning, Discussion, One-to-One tutorial, Skills demonstration, Students' self-study, Practicum
- Contact hours
- 39 hours per semester
- Preparation for an examination (30-60)
- 40 hours per semester
- Presentation preparation (report) (1-10)
- 10 hours per semester
- Preparation for formative assessments (2-20)
- 20 hours per semester
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| prerequisite |
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| Knowledge |
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| To explain the methods and tools of financial accounting. |
| Skills |
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| To prepare the financial statements of a business entity. |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| Be able to explain traditional and advanced methods and tools of managerial accounting. |
| Skills |
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| To apply traditional and advanced methods and tools of management accounting for solving various practical tasks. |
| Competences |
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| N/A |
| N/A |
| teaching methods |
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| Knowledge |
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| Self-study of literature |
| Interactive lecture |
| Seminar |
| Lecture |
| Task-based study method |
| Skills |
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| Seminar |
| One-to-One tutorial |
| Task-based study method |
| Practicum |
| Interactive lecture |
| Competences |
|---|
| Lecture with visual aids |
| Lecture supplemented with a discussion |
| Discussion |
| Skills demonstration |
| assessment methods |
|---|
| Knowledge |
|---|
| Written exam |
| Seminar work |
| Skills demonstration during practicum |
| Test |
| Group presentation at a seminar |
| Skills |
|---|
| Written exam |
| Seminar work |
| Skills demonstration during practicum |
| Test |
| Group presentation at a seminar |
| Competences |
|---|
| Written exam |
| Seminar work |
| Skills demonstration during practicum |
| Test |
| Group presentation at a seminar |
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Recommended literature
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Drury, C. Management and Cost Accounting. Hampshire, UK: Cengage, 2021. ISBN 978-1-4737-7361-5.
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Dvořáková, Lilia; Červený, Josef,; Malá, Andrea,; Kronych, Jiří. Manažerské účetnictví a controlling v praktických aplikacích. První vydání. 2017. ISBN 978-80-7211-517-4.
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Dvořáková, Lilia; Červený, Josef. Úloha manažerského účetnictví při řízení hospodárnosti, účinnosti a efektivnosti podnikových procesů a výkonů, I.díl, 1. vydání. Plzeň: NAVA, 2011. ISBN 978-80-7211-397-2.
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Dvořáková, Lilia, Červený Josef. Úloha manažerského účetnictví při řízení hospodárnosti, účinnosti a efektivnosti podnikových procesů a výkonů, II.díl, 1. vydání. Plzeň: NAVA, 2012. ISBN 978-80-7211-425-2.
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Král, B. a kol. Manažerské účetnictví, 4. rozšířené a aktualizované vydání. Praha: Management Press, 2018. ISBN 978-80-7261-568-1.
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Petřík, Tomáš. Ekonomické a finanční řízení firmy : manažerské účetnictví v praxi. 2., výrazně rozš. a aktualiz. vyd. Praha : Grada, 2009. ISBN 978-80-247-3024-0.
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