XMNU2 Management Accounting 2

Moravian Business College Olomouc
winter 2023
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Marcela Palochová, Ph.D. (lecturer)
Ing. Marcela Palochová, Ph.D. (seminar tutor)
Guaranteed by
doc. Ing. Michal Krajňák, Ph.D., LL.M., MBA
Moravian Business College Olomouc
Supplier department: Moravian Business College Olomouc
Timetable
Mon 9:45–11:15 B2.334
  • Timetable of Seminar Groups:
XMNU2/01: Mon 11:45–13:15 B2.334, M. Palochová
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans 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. Allocation of costs and their relationship to management from the perspective of performance, responsibility and decision-making
    4. Use of calculations in decision-making
    5. Management of processes, activities and its information support
    6. Decision-making tasks related to the existing capacity
    7. Decision-making about the future capacity
    8. System of plans and budgets
    9. Managerial accounting and control with regard to responsibility
    10. Standard cost-benefit method
    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 and case studies will be used.
Literature
    required literature
  • MENŠÍK MICHAL. Manažerské účetnictví 2. Olomouc: Moravská vysoká škola Olomouc, 2018. info
  • FIBÍROVÁ, Jana et al. Manažerské účetnictví: nástroje a metody. Praha: Wolters Kluwer, 2015. ISBN 978-80-747-8743-0. info
  • KRÁL, Bohumil a kol. Manažerské účetnictví. Praha: Management Press, 2010. ISBN 978-80-726-1217-8. info
    recommended literature
  • 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
Assessment methods (in Czech)
Zápočet: aktivní účast na cvičení, zpracování případové studie.
Zkouška: kombinovaná.
Language of instruction
Czech
Further Comments
Study Materials
The course can also be completed outside the examination period.
The course is taught annually.
Teacher's information
https://teams.microsoft.com/l/team/19%3a96f3b12f8b9949468924ad32f5ef3ea8%40thread.tacv2/conversations?groupId=f9a573f2-8582-40d7-a9a0-848ea881ce4f&tenantId=ed27fc21-8d98-4df9-af69-7fce8cea652b
The course is also listed under the following terms winter 2020, winter 2021, Winter 2022.
  • Enrolment Statistics (recent)
  • Permalink: https://is.mvso.cz/course/mvso/winter2023/XMNU2