XAMAA Managerial Accounting

Moravská vysoká škola Olomouc
léto 2022
Rozsah
2/2/0. 5 kr. Ukončení: zk.
Vyučující
Ing. Michal Menšík, Ph.D. (přednášející)
Ing. Michal Menšík, Ph.D. (cvičící)
Dr. Miroslava Čechová Závadská, BSc., MSc. (pomocník)
Garance
Prof. Ing. Bohumil Král, CSc.
Moravská vysoká škola Olomouc
Dodavatelské pracoviště: Moravská vysoká škola Olomouc
Rozvrh
Po 8:00–11:00 B2.332, kromě Po 4. 4.
Omezení zápisu do předmětu
Předmět je nabízen i studentům mimo mateřské obory.
Mateřské obory/plány
Cíle předmětu
The aim of the course is to introduce students to the Managerial and Cost Accounting, to explore how the information is used for managerial decision making on various levels. The knowledge will be gained and developed using practical case studies. Students can use basic tools of managerial (or cost) accounting, such as costing, cost allocation and cost tracing, budgeting, internal reporting etc. Students can define goals and target values and compare these with the real values. The comparison is then used for the analysis and to measure performance at different levels of decision making. Students can use value information of ex ante and ex post type in order to make decisions and select the best alternative.
Osnova
  • 1. Determination, development and approaches to managerial accounting (historical development of accounting and decisive moments in its history, relation to financial, cost and tax accounting, dual relationship between financial and managerial accounting).
  • 2. Classification of costs and revenues (type, purpose, effect on decision-making, opportunity costs and revenues).
  • 3. Costing (basic costing terms, methods, purpose of costing and cost tracing for management, revenues and profit, cost system, variable x absorption costing).
  • 4. Cost allocation (allocation targets and principles, allocation phases).
  • 5. System of plans and budgets and their importance to managerial accounting (basic terms – plan, budget, company policy, budget functions and forms).
  • 6. Budgeting (budget design and control, budget analysis, deviations – quantitative x qualitative x of structure change).
  • 7. Standard costing (basic terms, types of differences, norm method, method of standard costs).
  • 8. Responsibility accounting (competencies and responsibilities, economic and organizational structure of a company, motivational approach to responsibility management).
  • 9. Management of responsibility centres (participation of centres, transfer price).
  • 10. CVP analysis (assumptions for CVP, decision making and CVP, CVP and sensitivity analysis, decision making under constraints and multiple constraints).
  • 11. Capital investment decision making (risk, time, liquidity, cash flow).
  • 12. Strategic management accounting (BSC, TQM, TC, JIT).
Literatura
    povinná literatura
  • DRURY, C. Management and Cost Accounting. 10th ed. Cengage Learning EMEA, 2018, 816 s. ISBN 978-1-4737-4887-3. info
    doporučená literatura
  • MILLER-NOBLES, T.L., B.L. MATTISON a E.M. MATSUMARA. Horngren's Accounting. 12th ed. Pearson, 2017, 752 s. ISBN 978-0-13-448644-4. info
  • ATKINSON, A.A., R.D. BANKER, R.S. KAPLAN a S.M. YOUNG. Management Accounting. 3rd ed. Pearson Education, 2000, 700 s. ISBN 978-0-13-010195-2. info
Metody hodnocení
Course credit: attendance at practical seminars (min. 80%), active participation in the practical seminars, completing regularly set assignments Examination: oral examination
Vyučovací jazyk
Angličtina
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Předmět je vyučován každoročně.
Předmět je zařazen také v obdobích léto 2023.