Předmět Management Accounting (MUPE / EMAC)

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Materiál	Typ	Datum	Počet stažení

Obsah

- Introduction to management accounting- Cost classification in management accounting- Cost and revenues in decision making- Costing methods- Absorption costing methods- Variable costing- Activity-based costing- Standard costing and variance analysis- Responsibility accounting- Budgeting- Decision making- Pricing

Získané způsobilosti

After the course attendence, the student will be able to orientate in the enterprise costing and butgetting system, classify the costs in order to managerial decisions. Students will be able to apply individual tools and methods of management accounting and solve the individual types of managerial decisions.

Literatura

Cokins, Gary. Activity-based cost management : an executive s guide. New York : John Wiley, 2001. ISBN 047144328X.GLAD, E., BECKER, H. Activity-Based Costing and Management. John Wiley and Sons, 1996. ISBN 0-471-96331-3.Forrest, Edward. Activity-based management : a comprehensive implementation guide. New York : McGraw-Hill, 1996. ISBN 007021588X.KEMP, S., DUNBAR, E. Budgeting for Managers. McGraw Hill, New York, 2003. ISBN 0-07-139133-9.Drury, Colin. Management & cost accounting. 5th ed. London : Thomson, 2000. ISBN 1861525362.

Požadavky

Způsob zakončení předmětu - zkouškaRequirements for the credit:Active presence in, at least 80% of lecturesPreparation of the practice project within the seminars Requirements for the exam:Acquiring the creditType of the exam: combined 1st part - Written exam2nd part - Verbal exam

Garant

doc. Ing. Boris Popesko, Ph.D.Ing. Zuzana Virglerová, Ph.D.

Vyučující

doc. Ing. Boris Popesko, Ph.D.Ing. Zuzana Virglerová, Ph.D.