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Main menu for Browse IS/STAG
Course info
KFU / MUCN
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Course description
Department/Unit / Abbreviation
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KFU
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MUCN
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Managerial Accounting
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Form of course completion
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Exam
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Form of course completion
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Exam
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Accredited / Credits
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Yes,
4
Cred.
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Type of completion
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Written
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Type of completion
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Written
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Time requirements
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Lecture
2
[Hours/Week]
Tutorial
1
[Hours/Week]
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Course credit prior to examination
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Yes
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Course credit prior to examination
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Yes
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Automatic acceptance of credit before examination
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No
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Included in study average
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YES
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Language of instruction
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Czech
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Occ/max
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Automatic acceptance of credit before examination
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No
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Summer semester
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0 / -
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0 / -
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0 / -
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Included in study average
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YES
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Winter semester
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122 / -
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6 / -
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0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Winter semester
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Semester taught
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Winter semester
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Minimum (B + C) students
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10
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
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Evaluation scale |
1|2|3|4 |
Periodicity |
každý rok
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Evaluation scale for credit before examination |
S|N |
Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
Yes
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Fundamental theoretical course |
No
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Evaluation scale |
1|2|3|4 |
Evaluation scale for credit before examination |
S|N |
Substituted course
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KFU/MUC
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Preclusive courses
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N/A
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
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XLS
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Course objectives:
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To acquaint students with basic and advanced methods and tools of management accounting. To analyze, interpret and communicate the outputs of management accounting in relation to users of information system and its subsystems supporting management. To acquire skills of measurement and management of economy, efficiency and effectiveness of business processes and performance.
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Requirements on student
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Credit:
To obtain the credit, it is necessary to prepare and submit a presentation in PowerPoint and then present it at the exercise according to the teacher's instructions. The presentation is prepared in groups of 4 to 5 students on a topic that is published on the Courseware and discussed in the introductory exercise. The presentation can be corrected once. The second condition of the credit is passing the credit test. Registering for the credit test only after successful submission and defence of the presentation at the seminar is possible. Getting a maximum of 24 points for the credit test is possible. The minimum for granting the credit is 16 points. The credit test can be repeated once. A sample credit test is published on the Courseware.
Exam:
The exam is written. It is necessary to have a credit before the exam. The written exam consists of theoretical statements and an example part. To pass the exam, achieving at least 60% success in the written exam is necessary. Written exam score: 27 - 30 points - excellent, 23 - 26 points - very good, 18 - 22 points.
Requirements for students of the combined form of study are specified in the Courseware.
Information for students at the time of the transition from full-time to distance learning is published in the News folder in Courseware.
Additional information for students of the so-called combined study form and distance form of teaching is available in Courseware.
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Content
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- The role of management accounting and its importance in supporting corporate management.
- Cost accounting. Centralized and decentralized approach to bookkeeping.
- Classification of costs and revenues in the management accounting.
- Costs, revenues, profit modelling.
- Calculating enterprise systems.
- Activity Based Costing.
- Specific plans and budgets in a market economy.
- Decision-makin tasks in managerial accounting.
- Decision-making tasks which do not require deposits of resources, CVP analysis, optimization problems on the existing capacity.
- Decision-making tasks on the future role of capacity, requiring deposits of resources. Investment evaluation.
- Management accounting and pricing decisions.
- Working capital, liquidity and cash flow management.
- Management accounting and pricing decisions.
- Management and cost accounting, development in the world context.
Lectures include the specifics of the solved issues from the perspective of profit organizations, non - profit organizations and public sector organizations too.
Additional information for students of so-called combined study form is available in Courseware.
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Activities
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Fields of study
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Studentům je k dispozici e-learningový kurz Manažerské účetnictví v LMS UNIFOR.
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Guarantors and lecturers
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Guarantors:
Prof. Ing. Lilia Dvořáková, CSc. (100%),
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Lecturer:
Prof. Ing. Lilia Dvořáková, CSc. (100%),
Ing. Bc. Hana Hornová, MBA (100%),
Ing. Veronika Komorousová, Ph.D. (100%),
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Tutorial lecturer:
Prof. Ing. Lilia Dvořáková, CSc. (100%),
Ing. Bc. Hana Hornová, MBA (100%),
Ing. Veronika Komorousová, Ph.D. (100%),
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Literature
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Basic:
Dvořáková, Lilia; Červený, Josef,; Malá, Andrea,; Kronych, Jiří. Manažerské účetnictví a controlling v praktických aplikacích. První vydání. 2017. ISBN 978-80-7211-517-4.
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Basic:
Rozhodovací úlohy v manažerském účetnictví: Praktické aplikace.
(Dvořáková, Lilia.)
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Basic:
Dvořáková, Lilia; Červený, Josef. Úloha manažerského účetnictví při řízení hospodárnosti, účinnosti a efektivnosti podnikových procesů a výkonů, I.díl, 1. vydání. Plzeň: NAVA, 2011. ISBN 978-80-7211-397-2.
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Basic:
Dvořáková, Lilia, Červený Josef. Úloha manažerského účetnictví při řízení hospodárnosti, účinnosti a efektivnosti podnikových procesů a výkonů, II.díl, 1. vydání. Plzeň: NAVA, 2012. ISBN 978-80-7211-425-2.
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Basic:
Vnitropodnikové účetnictví
(Dušek, Jiří)
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Recommended:
Petřík, Tomáš. Ekonomické a finanční řízení firmy : manažerské účetnictví v praxi. 2., výrazně rozš. a aktualiz. vyd. Praha : Grada, 2009. ISBN 978-80-247-3024-0.
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Recommended:
Drury, C. Management and Cost Accounting. Hampshire, UK: Cengage, 2021. ISBN 978-1-4737-7361-5.
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Recommended:
Manažerské účetnictví. E-learningový kurz, LMS Unifor
(Dvořáková, Lilia; Burešová, Veronika)
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Recommended:
Král, B. a kol. Manažerské účetnictví, 4. rozšířené a aktualizované vydání. Praha: Management Press, 2018. ISBN 978-80-7261-568-1.
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On-line library catalogues
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Contact hours
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39
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Preparation for formative assessments (2-20)
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20
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Presentation preparation (report) (1-10)
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10
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Preparation for an examination (30-60)
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40
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Total
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109
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
To explain the methods and tools of financial accounting. |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
To prepare the financial statements of a business entity. |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
Be able to explain traditional and advanced methods and tools of managerial accounting. |
Skills - skills resulting from the course: |
To apply traditional and advanced methods and tools of management accounting for solving various practical tasks. |
Competences - competences resulting from the course: |
N/A |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Written exam |
Seminar work |
Skills demonstration during practicum |
Test |
Group presentation at a seminar |
Skills - skills achieved by taking this course are verified by the following means: |
Written exam |
Seminar work |
Skills demonstration during practicum |
Test |
Group presentation at a seminar |
Competences - competence achieved by taking this course are verified by the following means: |
Written exam |
Seminar work |
Skills demonstration during practicum |
Test |
Group presentation at a seminar |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Self-study of literature |
Interactive lecture |
Lecture |
Seminar |
Task-based study method |
Skills - the following training methods are used to achieve the required skills: |
Seminar |
One-to-One tutorial |
Task-based study method |
Practicum |
Interactive lecture |
Competences - the following training methods are used to achieve the required competences: |
Lecture with visual aids |
Lecture supplemented with a discussion |
Discussion |
Skills demonstration |
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