MVŠO:XAMA2 Management Accounting 2 - Course Information
XAMA2 Management Accounting 2
Moravian Business College Olomoucwinter 2020
- Extent and Intensity
- 2/2/0. 5 credit(s). Recommended Type of Completion: zk (examination). Other types of completion: z (credit).
- Teacher(s)
- Prof. Ing. Bohumil Král, CSc. (lecturer)
Ing. Michal Menšík, Ph.D. (lecturer)
Ing. Michal Menšík, Ph.D. (seminar tutor) - Guaranteed by
- Prof. Ing. Bohumil Král, CSc.
Moravian Business College Olomouc - Course Enrolment Limitations
- The course is only offered to the students of the study fields the course is directly associated with.
- Course objectives
- The aim of the course is to acquaint the student with the basic types of decision-making tasks from the field of managerial accounting. After finishing the course, the student will be able to recognize the type of the decision-making task, define the relevant information needed to find the optimal solution, propose solutions and variant solutions and propose a decision including the economic reasoning for such a decision.
- Syllabus
- Contents:
1. Objective, contents and structure of managerial accounting
2. Breakdown of costs and revenues of the enterprise with an emphasis on decision-making
3. Cost allocation and its relationship to product, responsibility and activity based management and decision-making
4. Costing system use in decision-making
5. Activity based management and its information support
6. Cost-Volume-Profit analysis
7. Capital investment decisions
8. System of plans and budgets
9. Managerial accounting and performance responsibility management
10. Standard costing and variance analysis
11. Application of differential methods in business management
12. Strategically oriented managerial accounting
From a methodological point of view, the course is based on the method of problem interpretation and information-receptive methods. Within seminars, the participatory methods, brainstorming, problem-solving and case studies will be used.
- Contents:
- Literature
- required literature
- DRURY, C. Management and cost accounting. Student manual. 9th ed. Australia: Cengage Learning, 2015. ISBN 978-1-4080-9394-8. info
- HORNGREN, Charles T., Gary L. SUNDEM, David BURGSTAHLE a Jeff SC. Introduction to Management Accounting. Boston: Pearson, 2014. ISBN 978-01-330-5878-6. info
- recommended literature
- ATKINSON, A. A. Management Accounting: Information for Decision-Making and Strategy Execution. 6th ed. Upper Saddle River: Pearson, 2012. ISBN 978-01-370-2497-1. info
- Language of instruction
- English
- Further comments (probably available only in Czech)
- The course can also be completed outside the examination period.
- Enrolment Statistics (winter 2020, recent)
- Permalink: https://is.mvso.cz/course/mvso/winter2020/XAMA2