Managerial Calculations in Engineering

Garant předmětu:

Lecturer:

Tutor:

Supervisor:

Department of Management and Economics

Synopsis:

The principal objective of the course concerns on matching students with basic types of managerial calculations, as a part of the management accounting area, which are frequently used in practice and are not included in other courses of the bachelor's programme. The course focuses on the presentation of basic schemes of most often used managerial calcula-tions and on the application in managerial decisions. The topics are chosen with regard to recent development in enterprise control. The cases, including their possible solutions, are used in seminars to present essential principles, methods and techniques.

Requirements:

Syllabus of lectures:

Variations in break-even analyses. Calculations for interaction among costs, capacity and price. Different types of the deviation calculations. Basic calculation types of investment and financing decision-makings, contribution margin, profit margin, guiding price. How to design the internal accounting structure and links from the product and responsibility point of view, with regard primarily to the managerial decision-making needs (not only form accounting point of views). Different types of budgets are introduced and analyzed in both their steps: creating and evaluation.

Syllabus of tutorials:

Study Objective:

Study materials:

Zralý, M.: Manažerské účetnictví-sbírka úloh, skripta ČVUT, 2002

Baťa, T.:Úvahy a projevy, IŘ, 1993

Cokins, G.: Activity-Based Cost Management, John Wiley and Sons

Král, B. a kol.: Manažerské účetnictví, Management Press, 2006

Macík, K.: Účetnictví pro manažery, Grada

Note:

Further information:

No time-table has been prepared for this course

The course is a part of the following study plans: