Předmět Managerial Accounting II (MUPE / PMU2E)

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Materiál	Typ	Datum	Počet stažení

Obsah

Theme : Introduction to the managerial economicsTheme : 21st century business environmentTheme : Importance of cost management in company management, cost classification a methods of their allocationTheme : Costing methods, traditional and modern cost calculationsTheme : Activity-Based CostingTheme : Managerial and economical tools within the process organizationTheme : Process cost management systemsTheme : Company operations and production + organizational structureTheme : Transformation of the enterprises and its changesTheme : Information for planning, control and performance measurementBudgeting within the process costing systemsTheme : Strategic cost managementTheme : Alternative managerial costing methodsTheme : Utlization of the IS/IT for cost management supportTheme : Globalization and costs

Získané způsobilosti

After the course attendence the students will be able to use the modern managerial and economic methods fopr the cost management purposes. Students will get the detailed knowladge about the cost management, process cost management, modern budgeting methods and other tools.

Literatura

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

Požadavky

Requirements 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 examThe result of a subject examination is expressed on a six-point scale: A "výborně" (i.e. "excellent"), B "velmi dobře" (i.e. "very good"), C "dobře" (i.e. "good"), D "uspokojivě" (i.e. "satisfactory"), E "dostatečně" (i.e. "sufficient"), F "nedostatečně" (i.e. "fail").

Vyučující

doc. Ing. Boris Popesko, Ph.D.