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Lecturer(s)
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Popesko Boris, prof. Ing. Ph.D.
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Course content
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"Introduction to the study of the discipline. "The importance of costs in business management. "Cost calculations. "Process calculation Activity-Based Costing I. and process calculation Activity-Based Costing II. "Flow Accounting and the Time-Driven Activity-Based Costing Method. "Cost benchmarking and outsourcing. "Measuring performance in decentralized organizational structures. "Traditional and modern methods of budgeting. "Management Control Systems - Reporting. "Strategic Cost Management. "Performance measurement systems. "Lecture by an expert from practice.
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Learning activities and teaching methods
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unspecified
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| prerequisite |
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| Knowledge |
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| The student can explain the basic differences between accounting systems and define the content of management accounting |
| The student can explain the basic differences between accounting systems and define the content of management accounting |
| The student can describe individual approaches to the classification of costs and understands the ways in which costs are broken down in the organization |
| The student can describe individual approaches to the classification of costs and understands the ways in which costs are broken down in the organization |
| Understands the basic principles of cost calculation and knows the cost allocation procedures within the individual calculation methods |
| Understands the basic principles of cost calculation and knows the cost allocation procedures within the individual calculation methods |
| Understands the principles of responsibility accounting and its use in practice |
| Understands the principles of responsibility accounting and its use in practice |
| They can define budgeting procedures in a company and the role of budgets in corporate management |
| They can define budgeting procedures in a company and the role of budgets in corporate management |
| Knows the principles of managerial decision-making tasks, including the definition of basic decision-making criteria and procedures |
| Knows the principles of managerial decision-making tasks, including the definition of basic decision-making criteria and procedures |
| Skills |
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| Will classify the company's costs according to different methods of breakdown |
| Will classify the company's costs according to different methods of breakdown |
| Will propose a procedure for allocating company costs to various objects of allocation |
| Will propose a procedure for allocating company costs to various objects of allocation |
| Creates a cost calculation using individual calculation methods |
| Creates a cost calculation using individual calculation methods |
| Performs budgeting of the organization |
| Performs budgeting of the organization |
| Evaluates different management decision-making tasks |
| Evaluates different management decision-making tasks |
| learning outcomes |
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| Knowledge |
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| Understands development trends in the field of management accounting and cost management and can explain the characteristics of modern management accounting systems |
| Understands development trends in the field of management accounting and cost management and can explain the characteristics of modern management accounting systems |
| Will be able to explain modern approaches to the organization's cost classification |
| Will be able to explain modern approaches to the organization's cost classification |
| They understand the advantages and disadvantages of traditional calculation methods and can explain the risks associated with their use |
| They understand the advantages and disadvantages of traditional calculation methods and can explain the risks associated with their use |
| Understands how Activity-Based Costing works in the company |
| Understands how Activity-Based Costing works in the company |
| Understands the operation of modern cost management methods, the Throughput accounting method and the TD-ABC method |
| Understands the operation of modern cost management methods, the Throughput accounting method and the TD-ABC method |
| Knows the procedures for measuring the company's performance and can define appropriate performance indicators |
| Knows the procedures for measuring the company's performance and can define appropriate performance indicators |
| Understands the issue of business organization and can explain its impact on organizational performance |
| Understands the issue of business organization and can explain its impact on organizational performance |
| Understands the shortcomings of traditional budgeting methods and knows the principles of modern budgeting methods |
| Understands the shortcomings of traditional budgeting methods and knows the principles of modern budgeting methods |
| Knows the advantages of applying strategic management accounting methods and can explain their principles |
| Knows the advantages of applying strategic management accounting methods and can explain their principles |
| Skills |
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| Optimizes the company's accounting system, taking into account its possible shortcomings |
| Optimizes the company's accounting system, taking into account its possible shortcomings |
| Applies the Activity-Based Costing method in the company |
| Applies the Activity-Based Costing method in the company |
| Applies the methods of Throughput accounting and TD-ABC in the organization |
| Applies the methods of Throughput accounting and TD-ABC in the organization |
| Creates a performance measurement system in the organization |
| Creates a performance measurement system in the organization |
| Optimizes the budgeting system in the organization |
| Optimizes the budgeting system in the organization |
| Applies the methods of strategic management accounting in the organization |
| Applies the methods of strategic management accounting in the organization |
| teaching methods |
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| Knowledge |
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| Analysis of a presentation |
| Analysis of a presentation |
| Lecturing |
| Lecturing |
| Skills |
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| Analysis of a presentation |
| Analysis of a presentation |
| Lecturing |
| Lecturing |
| Practice exercises |
| Practice exercises |
| assessment methods |
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| Knowledge |
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| Didactic test |
| Didactic test |
| Written examination |
| Written examination |
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Recommended literature
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COKINS, G. Activity-Based Cost Management: an Executive's Guide. New York: John Wiley, 2001. ISBN 047144328X.
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DRURY, C. Management and Cost Accounting. 5th ed.. London: Thomson, 2015. ISBN 1861525362.
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FORREST, E. Activity-based management: a comprehensive implementation guide.. New York: McGraw-Hill, 1996. ISBN 007021588X.
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GARRISON, R., NOREEN, E., BREWER, P. Managerial Accounting. MCGraw-Hill, 2012. ISBN 0-07-811100-5.
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KEMP, S., DUNBAR, E. Budgeting for Managers.. New York: McGraw Hill, 2003. ISBN 0-07-139133-9.
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PARMENTER, D. Key Performance Indicators: Developing, Implementing and Using Winning KPIs.. Wiley and sons, 2015. ISBN 9781119019848.
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