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Lecturer(s)
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Melichárek Daniel, Ing.
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Rajchlová Jaroslava, doc. Ing. Ph.D.
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Zlámal Lukáš, Ing.
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Popesko Boris, prof. Ing. Ph.D.
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Zapletalíková Eliška, Ing.
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Papadaki Šárka, Ing. Ph.D.
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Course content
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Lecture: Introduction to management accounting Lecture: Cost classification in management accounting Lecture: Cost accounting Lecture: Cost and revenues in decision making Lecture: Costing methods Lecture: Absorption costing methods Lecture: Variable costing Lecture: Standard costing and variance analysis Lecture: Responsibility accounting Lecture: Budgeting Lecture: Decision making Lecture: Pricing
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Learning activities and teaching methods
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Lecturing, Methods for working with texts (Textbook, book), Demonstration
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| prerequisite |
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| Knowledge |
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| Enterprise economics II Basics of accounting Financial accounting |
| Enterprise economics II Basics of accounting Financial accounting |
| learning outcomes |
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| Be able to explain the basic differences between accounting systems and define the content of management accounting |
| Be able to explain the basic differences between accounting systems and define the content of management accounting |
| They can describe the different approaches to cost classification and understand the ways in which costs are broken down in an organisation |
| They can describe the different approaches to cost classification and understand the ways in which costs are broken down in an organisation |
| Understands the basic principles of costing and knows the procedures of cost allocation within individual costing methods |
| Understands the basic principles of costing and knows the procedures of cost allocation within individual costing methods |
| Understands the principles of responsibility accounting and its application in practice |
| Understands the principles of responsibility accounting and its application 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 criteria and procedures |
| Knows the principles of managerial decision-making tasks, including the definition of basic decision criteria and procedures |
| Skills |
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| Classify the costs of the enterprise according to various methods of breakdown |
| Classify the costs of the enterprise according to various methods of breakdown |
| Proposes a procedure for allocating the company's costs to different allocation objects |
| Proposes a procedure for allocating the company's costs to different allocation objects |
| Creates a costing using individual costing methods |
| Creates a costing using individual costing methods |
| Calculates the cost of performance using selected calculation methods |
| Calculates the cost of performance using selected calculation methods |
| Carry out the preparation of the organisation's budget |
| Carry out the preparation of the organisation's budget |
| Evaluate partial managerial decision-making tasks |
| Evaluate partial managerial decision-making tasks |
| teaching methods |
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| Knowledge |
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| Demonstration |
| Lecturing |
| Lecturing |
| Methods for working with texts (Textbook, book) |
| Demonstration |
| Methods for working with texts (Textbook, book) |
| assessment methods |
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| Oral examination |
| Oral examination |
| Analysis of the student's performance |
| Analysis of the student's performance |
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Recommended literature
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Drury, C. Management and Cost Accounting. London : Chapman and Hall, 2004. ISBN 978-1-84480-028-5.
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Fibírová, Jana. Hodnotové nástroje řízení a měření výkonnosti podniku. Vyd. 1. Praha : ASPI, 2005. ISBN 807357084X.
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Fibírová, Jana. Reporting : moderní metoda hodnocení výkonnosti uvnitř firmy. 2., aktualiz. vyd. Praha : Grada, 2003. ISBN 80-247-0482-X.
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FIÍROVÁ, J., ŠOLJAKOVÁ, L., WAGNER, J., PETERA, P. Manažerské účetnictví ? Nástroje a metody. Praha: Wolters Kluwer ČR, 2015. ISBN 978-80-7478-743-0.
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Král, Bohumil. Manažerské účetnictví. Praha. 2019.
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Lang, Helmut. Manažerské účetnictví : teorie a praxe. 1. vyd. Praha : C.H. Beck, 2005. ISBN 8071794198.
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POPESKO, B., VEJMĚLKOVÁ, E., ŠKODÁKOVÁ, P. Manažerské účetnictví.. Zlín: Univerzita Tomáše Bati, 2008. ISBN 978-80-7318-702-6.
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Staněk, V. Zvyšování výkonnosti procesním řízením nákladů. Praha : Grada, 2003. ISBN 80-247-0456-0.
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Šoljaková, Libuše. Manažerské účetnictví pro strategické řízení. 1. vyd. Praha : Management Press, 2003. ISBN 80-7261-087-2.
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VEJMĚLKOVÁ, E., POPESKO, B., ŠKODÁKOVÁ, P. Manažerské účetnictví: sbírka příkladů. Zlín: Univerzita Tomáše Bati ve Zlíně, 2008. ISBN 978-80-7318-682-1.
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