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Lecturer(s)
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Popesko Boris, prof. Ing. Ph.D.
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Papadaki Šárka, Ing. Ph.D.
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Udoh Salem
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Course content
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Theme 1: Introduction to the Management Accounting Theme 2: Introduction to cost terms and concepts Theme 3: Cost modelling, cost-volume profit analysis Theme 4: Costing methods Theme 5: Absorption costing Theme 6: Variable costing Theme 7: Standard costing Theme 8: Responsibility Accounting Theme 9: Budgeting and planning Theme 10: Decision Making Theme 11: Pricing
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Learning activities and teaching methods
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unspecified
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| learning outcomes |
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| Knowledge |
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| After the course attendence, the student will be able to orientate in the corporate costing and butgetting system, classify the costs in order to managerial decisions. Students will be able to apply individual tools and methods of management accounting and solve the individual types of managerial decisions. |
| After the course attendence, the student will be able to orientate in the corporate costing and butgetting system, classify the costs in order to managerial decisions. Students will be able to apply individual tools and methods of management accounting and solve the individual types of managerial decisions. |
| Is able to explain basic differences between accounting systems and define the content of Management Accounting |
| Is able to explain basic differences between accounting systems and define the content of Management Accounting |
| Knows to define individual approaches to cost classification and understands the methods of cost classification |
| Knows to define individual approaches to cost classification and understands the methods of cost classification |
| Understands the founding principles of costing methods, knows the procedures of cost allocation within individual costing methods |
| Understands the founding principles of costing methods, knows the procedures of cost allocation within individual costing methods |
| Understands the principles or responsibility accounting and its practical applications |
| Understands the principles or responsibility accounting and its practical applications |
| Is able to define the budget-setting procedures and role of the budget in the organization |
| Is able to define the budget-setting procedures and role of the budget in the organization |
| Knows the principles of decision-making methods and is able to define the decision criteria and procedures |
| Knows the principles of decision-making methods and is able to define the decision criteria and procedures |
| Skills |
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| Perform the cost classification according to various classification techniques. |
| Perform the cost classification according to various classification techniques. |
| Propose the procedure of cost assignment to various cost objects. |
| Propose the procedure of cost assignment to various cost objects. |
| Creates the costing method framework, using various costing techniques. |
| Creates the costing method framework, using various costing techniques. |
| Calculates the product cost using various costing methods |
| Calculates the product cost using various costing methods |
| Performs the budget setting for the firm or organization |
| Performs the budget setting for the firm or organization |
| Evaluates different managerial decision-making situations using various decision-making techniques |
| Evaluates different managerial decision-making situations using various decision-making techniques |
| teaching methods |
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| Knowledge |
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| Analysis of a presentation |
| Analysis of a presentation |
| Practice exercises |
| Practice exercises |
| 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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| Written examination |
| Written examination |
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Recommended literature
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DRURY, C. Management and Cost Accounting. 8th Edition. Cengage Learning, 2012. ISBN 978-1408064313.
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Drury, C. Management and Cost Accounting. Andover, 2012. ISBN 978-1-4080-4180-2.
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GARRISON, R. H., NOREEN, E. W., BREWER, P. C. Managerial Accounting for Managers. 15th edition.. New York: McGraw-Hill Irwin, 2014. ISBN 007802563X.
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WEYGANDT, J. J., KIMMEL, P. D., KIESO, D. E. Managerial Accounting: Tools for Business Decision Making.. Wiley, 2009. ISBN 978-0470477144.
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