Course detail

Managerial Accounting

FAST-CV020Acad. year: 2024/2025

Budgets and budgeting. Methods of making and control budgets. Reporting as a source of information for decision making. Responsibility accounting.

Language of instruction

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

Ing. Helena Hanušová, CSc.

Department

Institute of Structural Economics and Management (EKR)

Entry knowledge

Not applicable.

Rules for evaluation and completion of the course

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

Aims

Understanding the difference between financial, managerial and internal accounting.
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.

Study aids

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

Not applicable.

Recommended reading

Not applicable.

Type of course unit

 

Lecture

26 hod., optionally

Teacher / Lecturer

Ing. Helena Hanušová, CSc.

Syllabus

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

Exercise

26 hod., compulsory

Teacher / Lecturer

Ing. Helena Hanušová, CSc.