YMNU2 Management Accounting 2

Moravian Business College Olomouc
winter 2024
Extent and Intensity
16/0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Jana Shrbená (lecturer)
Guaranteed by
doc. Ing. Michal Krajňák, Ph.D., LL.M., MBA
Moravian Business College Olomouc
Supplier department: Moravian Business College Olomouc
Timetable
Sat 9:00–12:00 B2.335, except Sat 5. 10., except Sat 12. 10., except Sat 19. 10., except Sat 26. 10., except Sat 2. 11., except Sat 16. 11., except Sat 23. 11., except Sat 7. 12., except Sat 14. 12. ; and Sat 12. 10. 12:30–15:30 B2.335, Sat 14. 12. 12:30–15:30 B2.335
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
Teaching methods (in Czech)
teoretická příprava, řešení případových studií a úloh
Assessment methods (in Czech)
Zápočet: aktivní účast na cvičení, zpracování případové studie.
Zkouška: kombinovaná.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course can also be completed outside the examination period.
The course is taught annually.
Information on the extent and intensity of the course: Přednáška 16 HOD/SEM.
Teacher's information
https://teams.microsoft.com/l/team/19%3a3726b3b12ecb40dcb262ac083e7ba80d%40thread.tacv2/conversations?groupId=aee334ae-3aa2-4668-b2df-7749b1b4edea&tenantId=ed27fc21-8d98-4df9-af69-7fce8cea652b
The course is also listed under the following terms winter 2020, winter 2021, Winter 2022, winter 2023.
  • Enrolment Statistics (recent)
  • Permalink: https://is.mvso.cz/course/mvso/winter2024/YMNU2