Czech

Not applicable.

Institute of Structural Economics and Management (EKR)

Knowledge in the field of control of budget execution, creation of reports, understand the possibilities and the importance of standard cost method from point of view of the manager.

Not applicable.

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1. Costs and managerial accounting and their development
2. Usage of costing calculations in management
3. Influence of a type of business activity on costs accounting
4. Fundamental analysis
5.-6. Budgets (basic terminology, long-term, short-term and overhead cost budgets)
7.-8. Standard costs method (basic terminology, standard costs method applied in series production, single-part production the assembly-line, the piece, the homogeneous and the joint manufacture production, using of standard costs method for overhead costs)
9. Responsibility accounting
10.-11. Decision-making tasks not requiring funding instruments
12.-13. Decision-making tasks requiring funding instruments

Not applicable.

Understanding the difference between financial, managerial and internal accounting.

Extent and forms are specified by guarantor’s regulation updated for every academic year.

Not applicable.

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Not applicable.