|
Lecturer(s)
|
-
Čechová Závadská Miroslava, Dr.
|
|
Course content
|
1. Introduction to Management Accounting ? purpose, content, and its link to business management 2. Structure of Costs and Revenues ? classification for decision-making, planning, and control 3. Cost Allocation Methods ? management by outputs, responsibility, and decision-making units 4. Costing and Its Role in the Decision-Making Process 5. Process and Activity Management (Activity-Based Management) and its information support 6. Decision-Making under Capacity Constraints ? short-term decision-making tasks 7. Investment Decision-Making and Management of Future Capacity (e.g., Net Present Value method) 8. Planning and Budgeting ? tools for managing business performance 9. Management Accounting and Responsibility Centers ? performance measurement and evaluation 10. Standard Costs and Variance Analysis ? identification of causes and responsibilities 11. Marginal Approaches to Profitability Management ? Cost-Volume-Profit analysis, relevant costs 12. Strategic Management Accounting Tools ? Balanced Scorecard, benchmarking, target costing
|
|
Learning activities and teaching methods
|
|
Lecture, Dialogic Lecture (Discussion, Dialog, Brainstorming), Work with Text (with Book, Textbook), Group work
|
|
Learning outcomes
|
The aim of the course is to equip students with the knowledge and skills necessary to effectively use managerial accounting as a tool to support business management. Students will learn to analyze costs and revenues, apply costing methods, plan performance, assess investments, and use strategic management tools. Emphasis is placed on the ability to critically interpret accounting information and apply it in various managerial decision-making contexts.
Student eligibility includes the ability to actively participate in seminars and complete ongoing assignments throughout the semester. Students should demonstrate analytical and critical thinking skills, the ability to independently prepare seminar papers, and to present them effectively. In addition, a basic understanding of the course topic and the ability to apply acquired knowledge in written and oral examinations is required. Emphasis is placed on a responsible approach to assigned tasks and the ability to work both independently and as part of a team.
|
|
Prerequisites
|
unspecified
|
|
Assessment methods and criteria
|
Oral exam, Student performance, Systematic Observation of Student, Written exam, Final project
The requirements for the student include several activities. Credit will be awarded on the basis of the preparation and presentation of a term paper, which students will prepare and present during the seminar, as well as the completion of interim assignments given during the semester. The final assessment of the course includes a written examination consisting of theoretical questions and calculations. In the case of close results, students may take an oral exam to supplement and verify their knowledge.
|
|
Recommended literature
|
-
Drury, C. (překlad) (2017). Manažerské a nákladové účetnictví. Praha: Arcadia Publishing..
-
Drury, C. (2018). Management and Cost Accounting. 10th ed. London: Cengage Learning..
-
Fibírová, J., Šoljaková, L. (2020). Nákladové a manažerské účetnictví. Praha: C. H. Beck..
-
Horngren, C. T., Datar, S. M., Rajan, M. V. (2020). Cost Accounting: A Managerial Emphasis. 16th ed. Pearson..
-
Kaplan, R. S., Atkinson, A. A. (2014). Advanced Management Accounting. 3rd ed. Pearson..
-
Langfield-Smith, K., Thorne, H., Hilton, R. W. (2021). Management Accounting: Information for Creating and Managing Value. 8th ed. McGraw-Hill..
-
Mládek, J. (2018). Rozhodovací úlohy v manažerském účetnictví. Praha: VŠE..
-
Skálová, J. a kol. (2019). Účetnictví a účetní výkaznictví podnikatelů. Praha: Polygon..
-
Strouhal, J. a kol. (2021). Manažerské účetnictví. Praha: Wolters Kluwer..
|