Selected Management Tools

Garant předmětu:

Lecturer:

Tutor:

Supervisor:

Institute of Management Studies

Synopsis:

The graduate of this course will be able to use traditional and modern approaches in management accounting in different contexts. They will be able to explain and apply standard costing principles; different variance calculations and to create a critical evaluation of standard cost on the base of actual reviews. They will be able to create budgets with the aid of traditional and modern methods, to analyze budgets from a different point of views.

Requirements:

Syllabus of lectures:

Syllabus of tutorials:

Study Objective:

The graduate will be capable to implement innovations in information systems using a method corresponding with the character of the task. They will be able to use final accounts for cost and profit control and for decision making in the area of investments, for calculating adequate indicators of financial performances etc.

Study materials:

Povinná literatura:

MACÍK, Karel. Kalkulace a rozpočetnictví. Vyd. 3. přeprac. vydání, Praha, České vysoké učení technické, 2008, 213 s. ISBN 978-800-1039-267.

FIBÍROVÁ, J., WAGNER, J., ŠOLJAKOVÁ, L., Nákladové a manažerské účetnictví, Praha: 2012, ASPI, a. s. 432 s. ISBN 978-80-7357-299-0.

KRÁL, B., Manažerské účetnictví, Praha: 2010, Management Press, 3., dopl. a aktualiz. vyd., 660 s., ISBN 978-80-7261-217-8.

Doporučená literatura:

BERAN, Th. Oceňovací problémy v praxi vnitropodnikového řízení. Praha: ČVUT, 2010, 220 s., ISBN 978-80-0104998-3.

DRURY, C. Management and Cost Accounting, Cengage Lrng Business Press 2007, ISBN 978-184-4805662.

GARRISON, R. Managerial Accounting, 14. ed., McGraw-Hill, New York, 2011, pg. 832, ISBN 978-0078111005.

HORNGREN, Ch. T. Introduction to Management Accounting, Prentice Hall 2011, ISBN 978-01-32555876.

SHIM, J. K., SIEGEL, J., G., Managerial Accounting, New York: 2012, Mc Graw Hill, Second Edition, 360 p. ISBN 978- 0-07-176252-6.

Note:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans:

• N-PRI-prez.forma od 13/14 (compulsory course)
• N-PRI-prez. forma od 14/15 (compulsory course)