XAMA2 Management Accounting 2

Moravian Business College Olomouc
Winter 2022

The course is not taught in Winter 2022

Extent and Intensity
2/2/0. 5 credit(s). Recommended Type of Completion: z (credit). Other types of completion: zk (examination).
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
Supplier department: 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.
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
Assessment methods (in Czech)
Zápočet: aktivní účast na cvičení, zpracování případové studie.
Zkouška: kombinovaná.
Language of instruction
English
Further Comments
The course can also be completed outside the examination period.
The course is taught annually.
The course is taught: every week.
The course is also listed under the following terms winter 2020, winter 2021, summer 2023.
  • Enrolment Statistics (Winter 2022, recent)
  • Permalink: https://is.mvso.cz/course/mvso/winter2022/XAMA2