Cost (Managerial) Accounting

Course guarantor:

Lecturer:

Tutor:

Supervisor:

Institute of Management Studies

Synopsis:

Differences in the concept of accounting information for control, cost, responsibility and process accounting, cost classification, fixed and variable costs in costing and budgeting, difference methods of effectiveness control, structure of units of responsibility.

Requirements:

No prerequisites.

Syllabus of lectures:

Syllabus of tutorials:

Study Objective:

The course aims to provide and build on knowledge of the creation, presentation and application of accounting information for value control at various levels of business management. It focuses especially on understanding the relationships and differences in cost, responsibility and process control, with particular emphasis on their information support.

Study materials:

Fibírová, J. - Šoljaková, L. - Wagner, J.: Nákladové účetnictví (Manažerské účetnictví I.), Praha, VŠE 2004, 1. vydání, 390 str. Šoljaková, L. a kol.: Nákladové účetnictví v příkladech a úlohách, Praha, VŠE 2004, 1. vydání, 202 str. Král, B. a kol.: Manažerské účetnictví, Praha, Management Press 2002, 1. vydání, 563 str., ISBN 80-7261-062-7.

Note:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans:

• N-PMP-komb.forma od 11/12 (compulsory course)
• N-PMP-kombin.forma od 12/13 (compulsory course)
• N-PMP- kombin. forma od 13/14 (compulsory course)
• N-PMP-komb. forma od 14/15 (compulsory course)