Managerial Accounting
| Code | Completion | Credits | Range | Language |
|---|---|---|---|---|
| 126MUC1 | Z | 3 | 2+1 | Czech |
- Lecturer:
- Božena Kadeřábková (gar.)
- Tutor:
- Božena Kadeřábková (gar.)
- Supervisor:
- Department of Construction Management and Economics
- Synopsis:
-
Definition, development and conception of managerial accounting. Costs and revenues classification. Costs allocation, relation to management according to outputs and responsibilities. Use of calculation in decision-making. Management of processes and activities. Decision-making tasks on existing capacity. systems of plans and budgets. Application of differential methods in company management.
- Requirements:
-
126UCE
126KAN1
- Syllabus of lectures:
- Syllabus of tutorials:
- Study Objective:
-
The goal of the course for a student is connecting the knowledge acquired in the course Calculation and offers 1 and Accounting. Augmentation of the knowledge mainly in accounting information use for decision-making on future variants of business and emphasizing differences in considerations about decision-making on existing capacity and future capacity.
- Study materials:
-
Bohumil Král a kol.: Manažerské účetnictví, Management Press Praha, 2006, ISBN 80-7261-141-0
- Note:
- Time-table for winter semester 2011/2012:
-
06:00–08:0008:00–10:0010:00–12:0012:00–14:0014:00–16:0016:00–18:0018:00–20:0020:00–22:0022:00–24:00
Mon Tue Fri Thu Fri - Time-table for summer semester 2011/2012:
- Time-table is not available yet
- The course is a part of the following study plans: