AMA_UEK Managerial Accounting in Global World

Moravian Business College Olomouc
winter 2014
Extent and Intensity
2/2/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Michal Menšík, Ph.D. (lecturer)
Ing. Michal Menšík, Ph.D. (seminar tutor)
Guaranteed by
Ing. Michal Menšík, Ph.D.
Moravian Business College Olomouc
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 teaching the discipline is to enable learners to familiarize themselves with the knowledge of how to display and use of accounting information for management at various levels of management and those acquired knowledge to deepen and develop with the help of practical solutions from case studies. Students can create basic tools of management (or cost) accounting-type calculations, budget, internal profit, master budget, transfer price. These tools can assemble and fill the data so that the set target / target values and states, it can then populate with real data, and the two versions to compare and use of performance measurement and management at various levels of corporate and business activities. Student is able to use information reported type of ex ante and ex post for deciding on alternatives, and then during the actual evaluation of alternatives, including overlaps the motivational effects of value instruments.
Syllabus
  • 1) Introduction
    2) Costs, Expenses, Revenues
    3) Costing, cost tracing
    4) Cost Allocation
    5) Budgets and Budgeting
    6) Budget Evaluation
    7) Responsibility Accounting
    8) Costing, (preliminary, operating, final)
    9) Budget (Plannded, Final, Deviances)
    10) Internal P/L Statement
    11) CVPdecision making
Literature
    required literature
  • ATKINSON, A. A., KAPLAN, R. S., MATSUMURA, E. M., YOUNG, M. S. Management Accounting. 6th Edition, New Jersey, USA: Pearson Prentice, 2011. ISBN 978-0-13-7024971. info
    recommended literature
  • Horngren, Ch.,T., Sundem, G., L., Schatzberg, J., O., Burgstahle. Introduction to Management Accounting. 16th Edition, Prentice Hall, 2013. ISBN 978-0133058789. info
  • GOLDRATT, E., M. The Choice. The North River Press, 2008. ISBN 987-0-88427-189-5. info
  • GOLDRATT, E., M. The Goal. The North River Press, 2004. ISBN 0-88427-178-1. info
  • GOLDRATT, E., M. Critical Chain. The North River Press, 1997. ISBN 987-0-88427-189-5. info
  • GOLDRATT, E., M. Theory of Constraints. The North River Press, 1990. ISBN 0-88427-166-8. info
  • GOLDRATT, E., M., FOX, R., E. The Race. North River Press, 1986. ISBN 0-88427-062-9. info
Language of instruction
English
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
Requirements on student
Mandatory participation in seminars min. 80% written test, oral exam.
"Participation in lectures
"Study of the basic literature, study packs and case studies
"Activity in teaching + production of the original (original) case studies, 60/100
"Final written exam 60/100
Full-time - exercise:
"Working in teams (3-5 students).
"The processing of case studies (excluding exercise) and presentation (on exercise), other teams oppose - the absence of a negative score, active opposition brings points to both sides.
"Four-pillar assessment exercise (the result of a partial exercise 0-10 points, a total of 100 points per semester):
- Team evaluates other teams (Bt) 0-10 points * 0.2 (weight loss in a whole is 0.2)
- Member of team assesses team member (Bk) 0-10 points * 0.2
- The teacher evaluates the student (Bp) 0-10 points * 0.3
- The teacher assesses individual teams (Bpt) 0-10 * 0.3
"Calculation of points B = 0.3 * 0.3 * Bpt + Bp + 0.2 * Bk / Qk + 0.2 * Bt / Qt
- Qk? Number of members in the team, Qt? number of teams to exercise
"Credit for exercise - gain min 60 points out of 100

The overall grade for the course:
Points for Scope * = 0.4 points of the exercises (max 100) + 0.6 * from test points (max 100)
None of the pillars (test and training) shall not be less than 60, the final mark:
1st 100-88
2nd 87-76
3rd 75-65
4th 64-0
The course is also listed under the following terms winter 2015.
  • Enrolment Statistics (winter 2014, recent)
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