Course: Managerial Accounting

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Course title Managerial Accounting
Course code KFU/MUC
Organizational form of instruction Lecture + Tutorial
Level of course Bachelor
Year of study not specified
Semester Winter and summer
Number of ECTS credits 5
Language of instruction Czech
Status of course Compulsory, Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Singerová Jitka, Ing.
  • Červený Josef, Ing. Ph.D.
  • Dvořáková Lilia, Prof. Ing. CSc.
Course content
- The role of management accounting and its importance in supporting corporate management. - Cost accounting. Centralized and decentralized approach to bookkeeping. - Classification of costs and revenues in the management accounting. - Costs, revenues, profit modelling. - Calculating enterprise systems. - Activity Based Costing. - Specific plans and budgets in a market economy. - Decision-makin tasks in managerial accounting. - Decision-making tasks which do not require deposits of resources, CVP analysis, optimization problems on the existing capacity. - Decision-making tasks on the future role of capacity, requiring deposits of resources. Investment evaluation. - Management accounting and pricing decisions. - Working capital, liquidity and cash flow management. - Management accounting and pricing decisions. - Management and cost accounting, development in the world context. - Work with e-learning course. Additional information for students of so-called combined study form is available in Courseware.

Learning activities and teaching methods
Lecture with practical applications, E-learning, Discussion, One-to-One tutorial, Skills demonstration, Students' self-study, Practicum
  • Preparation for an examination (30-60) - 60 hours per semester
  • Preparation for comprehensive test (10-40) - 30 hours per semester
  • unspecified - 13 hours per semester
  • Contact hours - 52 hours per semester
prerequisite
professional knowledge
To explain the methods and tools of financial accounting.
professional skills
To interpret the methods and tools of financial accounting.
general eligibility
N/A
learning outcomes
professional knowledge
To introduce traditional methods and tools of management accounting. To introduce advanced methods and tools of management accounting.
professional skills
To apply traditional and advanced methods and tools of management accounting for solving various practical tasks.
teaching methods
professional knowledge
E-learning
Skills demonstration
Students' self-study
One-to-One tutorial
Lecture with practical applications
Discussion
professional skills
Lecture with visual aids
Seminar
E-learning
One-to-One tutorial
Task-based study method
Practicum
general eligibility
Lecture with visual aids
Lecture supplemented with a discussion
Instruction based on dialogue
assessment methods
professional knowledge
Written exam
Test
professional skills
Test
Written exam
general eligibility
Written exam
Test
Recommended literature
  • ACCA : paper F2 : management accounting : for exams in 2009. 3rd ed. London : Bpp Learning Media, 2009. ISBN 978-0-7517-6653-0.
  • Financial information for managemenet. paper 1.2., part 1 : ACCA study text. Berkshire : Kaplan - Foulks Lynch, 2006. ISBN 1-84390-843-3.
  • Červený, Josef; Skálová, Petra. Manažerské účetnictví. 1. vyd. Plzeň : Západočeská univerzita, 2003. ISBN 80-7082-998-2.
  • Dvořáková, Lilia, Burešová, Veronika. Manažerské účetnictví. E-learningový kurz LMS Uniform.
  • Dvořáková, Lilia; Červený, Josef; Malá, Andrea; Kronych, Jiří. Manažerské účetnictví a controlling v praktických aplikacích. Plzeň: NAVA, 2017. ISBN 978-80-7211-517-4.
  • Dvořáková, Lilia; Červený, Josef. Úloha manažerského účetnictví při řízení hospodárnosti, účinnosti a efektivnosti podnikových procesů a výkonů, I.díl, 1. vydání. Plzeň: NAVA, 2011. ISBN 978-80-7211-397-2.
  • Dvořáková, Lilia, Červený Josef. Úloha manažerského účetnictví při řízení hospodárnosti, účinnosti a efektivnosti podnikových procesů a výkonů, II.díl, 1. vydání. Plzeň: NAVA, 2012. ISBN 978-80-7211-425-2.
  • Freiberg, František. Finanční controlling : koncepce finanční stability firmy. Praha : Management Press, 1996. ISBN 80-85943-03-4.
  • Horngren, Charles T. Cost accounting : A Managerial emphasis. 7th ed. New Yersey : PRENTICE HALL, 1991. ISBN 0-13-17813-8.
  • Král, Bohumil. Manažerské účetnictví. 3., dopl. a aktualiz. vyd. Praha : Management Press, 2010. ISBN 978-80-7261-217-8.
  • Needles, Belveder E.; Anderson, Henry R.; Caldwell, James C. Financial & managerial accounting. Boston : Houghton Mifflin Co., 1988. ISBN 0-395-43348-7.
  • Petřík, Tomáš. Ekonomické a finanční řízení firmy : manažerské účetnictví v praxi. 2., výrazně rozš. a aktualiz. vyd. Praha : Grada, 2009. ISBN 978-80-247-3024-0.
  • Šoljaková, Libuše; Král, Bohumil. Manažerské účetnictví : případové studie a příklady. 2., přeprac. vyd. V Praze : Oeconomica, 2009. ISBN 978-80-245-1545-8.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Economics Business Economics and Management (1) Economy 3 Winter
Faculty of Economics Information Systems Management (2013) Economy 1 Winter
Faculty of Economics Business Economics and Management (2010) Economy 3 Winter
Faculty of Economics Business Economics and Management (2015) Economy 3 Winter
Faculty of Economics Retail Management (1) Economy 3 Summer
Faculty of Economics Business Economics and Management (2015) Economy 3 Winter
Faculty of Economics Business Economics and Management (1) Economy 3 Summer