Managerial Accounting

Zkratka předmětu KUF/YMAU
Název předmětu Managerial Accounting
Akademický rok 2019/2020
Pracoviště / Zkratka KUF/YMAU
Název Managerial Accounting
Akreditováno/Kredity Ano/6
Rozsah hodin Přednáška 2 HOD/TYD Cvičení 2 HOD/TYD
Vyučovací jazyk angličtina
Nahrazovaný předmět KUF/OMAU
Vyloučené předměty KUF/CMAU, KUF/MAU
Podmiňující
Způsob zakončení Zkouška
Forma zakončení Kombinovaná
Zápočet před zkouškou Ano
Vyučovaný semestr Letní
Cíle předmětu (anotace)

The aim is to clarify the basic principles, methods and tools of managerial accounting for value management at different levels of management. Furthermore classify types of costs, use cost models, make budget of internal departments, make variance analyses and use other information tools that are focused on control within the organization.

Požadavky na studenta

Credit requirements:
- Enroll in a course KUF/YMAU, OMAU SS2019 in MOODLE no later than 3 weeks after the start of the semester
https://moodle.ef.jcu.cz/course/view.php?id=835
- Active participation in seminars (min. 80% attendance)
- The preparation and presentation of seminar work
- Successful completion of a credit test (min. 60% success rate, the possibility of a correction test)

Examination Requirements:
Demonstrate theoretical and practical knowledge.

Obsah

Lecture:
1. Basic concepts, objective and criteria of managerial accounting, relationship between financial accounting, cost accounting and managerial accounting, accounting information systems, controlling.
2. Value chain management for performance, cost classification. Performance management information systems.
3. The basic connection between management costs, revenues and profits. Break-even point.
4. Absorption costing and marginal costing, relationship between costing and profit.
5. Costing system and its use in management, method of calculations.
6. Budgetery system, type of budgets, management of overheads.
7. Responsibility accounting, responsibility departments management.
8. Pricing decisions, pricing. Transfer pricing.
9. The method of standard costs and revenues.
10. Standard costing, variance analysis.

Erasmus students have another two topics:
11. Decision making on existing capacities.
12. Decision making on future capacities.

Exercising:
Thematic areas of training correspond with lectures and they are focused on practical skills of each topic.

Educational videos will also be used as information support during study.

Předpoklady - další informace k podmíněnosti studia předmětu

Získané způsobilosti

Students understand the principles of management accounting. They are able to analyze the cost, use calculation methods in specific production conditions, prepare budgets and evaluate variances.

Garanti a vyučující
  • Garanti: Ing. Miroslava Vlčková, Ph.D.
  • Přednášející: Ing. Miroslava Vlčková, Ph.D.
  • Cvičící: Ing. Miroslava Vlčková, Ph.D.
Literatura
  • Drury, C. (2015). Managememt and Cost Accounting. London: Cengage Learning.
  • MCWATTERS, CH., ZIMMERMAN, J., MORSE, D. (2008). Management Accounting. Analysis and Interpretation. Pearson Education Limited, England.
  • THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS. (2016). Paper F2 - Management Accounting. Kaplan Publishing UK.
  • THE ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS. (2016). Paper F5 - Performance Management. Kaplan Publishing UK.
Vyučovací metody

Monologická (výklad, přednáška, instruktáž), E-learning, Práce s multimediálními zdroji (texty, internet, IT technologie), Blended learning

Hodnotící metody

Ústní zkouška, Písemná zkouška, Test, Seminární práce

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