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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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Block courses: Cost Analysis and Behavour Added Value Creation Performance Measurement Modern Methods of Management Accounting Beyond Budgeting Controlling and reporting Management Accounting and Behavoiur Corporate organization and Performance
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Learning activities and teaching methods
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Monologic (Exposition, lecture, briefing), Teamwork
- Participation in classes
- 45 hours per semester
- Preparation for examination
- 105 hours per semester
- Home preparation for classes
- 300 hours per semester
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| prerequisite |
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| Knowledge |
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| Podniková ekonomika Manažerské účetnictví II Corporate finance and financial management. |
| Podniková ekonomika Manažerské účetnictví II Corporate finance and financial management. |
| learning outcomes |
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| Graduate of the III. Studies degree (Ph.D.) will be able to teach at universities and organizations that require deeper understanding of the context, foreign languages and he also provides the ability for strategic thinking and decision making using exact processes. |
| Graduate of the III. Studies degree (Ph.D.) will be able to teach at universities and organizations that require deeper understanding of the context, foreign languages and he also provides the ability for strategic thinking and decision making using exact processes. |
| Is able to identify key information sources for analysis of current scientific knowledge in the field of the business economics |
| Is able to identify key information sources for analysis of current scientific knowledge in the field of the business economics |
| Understands current trends in business economics that are the subject of academic research |
| Understands current trends in business economics that are the subject of academic research |
| Takes note of critical views on the current development of tools used in business economics in organizations |
| Takes note of critical views on the current development of tools used in business economics in organizations |
| Knows key social science theories used in academic research in business economics |
| Knows key social science theories used in academic research in business economics |
| Will be able to apply qualitative and quantitative research methods in the field of business economics |
| Will be able to apply qualitative and quantitative research methods in the field of business economics |
| Skills |
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| Is able to process scientific literary research of theoretical knowledge, based on the analysis of relevant literature sources |
| Is able to process scientific literary research of theoretical knowledge, based on the analysis of relevant literature sources |
| Will clarify the basic development trends in the field of business economics and the use of modern tools and methods |
| Will clarify the basic development trends in the field of business economics and the use of modern tools and methods |
| Will define the research gap in individual areas of business economics and formulate perspectives for future academic research |
| Will define the research gap in individual areas of business economics and formulate perspectives for future academic research |
| Compiles a critical literature review of the level of knowledge in a selected area of business economics and proposes procedures for research activity |
| Compiles a critical literature review of the level of knowledge in a selected area of business economics and proposes procedures for research activity |
| teaching methods |
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| Knowledge |
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| Teamwork |
| Teamwork |
| Monologic (Exposition, lecture, briefing) |
| Monologic (Exposition, lecture, briefing) |
| assessment methods |
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| Systematic observation of the student |
| Systematic observation of the student |
| Written examination |
| Written examination |
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Recommended literature
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Drury, C. Management and Cost Accounting. Cengage Learning EMEA, 2015.
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HOPE, J., FRASER, R. Beyond budgeting: how managers can break free from the annual performance trap. Boston, 2003. ISBN 1-57851-866-0.
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Kaplan, Robert S. Balanced scorecard : strategický systém měření výkonnosti podniku. Vyd. 1. Praha : Management Press, 2000. ISBN 80-7261-032-5.
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NOREEN, E. W., BREWER, P. C., GARRISON, R. H. Managerial Accounting for Managers. 3rd ed. New York: McGraw-Hill Irwin, 2014. ISBN 978-1-25-906073-1.
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PARMENTER, D. Key performance indicators: developing, implementing, and using winning KPIs. Hoboken, 2010. ISBN 978-0-470-54515-7.
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Popesko B., Papadaki, Š. Moderní metody řízení nákladů: Jak dosáhnout efektivního vynakládání nákladů a jejich snížení.. Praha, 2016. ISBN 978-80-247-5773-5.
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