FIUNKNMU Managerial Accounting

School of Business Administration in Karvina
Winter 2022
Extent and Intensity
12/0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Markéta Skupieňová, Ph.D. (lecturer)
Guaranteed by
Ing. Markéta Skupieňová, Ph.D.
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.
Timetable
Fri 23. 9. 8:05–9:40 MS, Fri 21. 10. 8:05–9:40 MS, Fri 18. 11. 8:05–9:40 MS
Prerequisites
FAKULTA(OPF) && TYP_STUDIA(N) && FORMA(K) && ROCNIK(2)
There are no conditions to complete the course and the course can be recorded independently from other courses.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 114 student(s).
Current registration and enrolment status: enrolled: 0/114, only registered: 0/114
fields of study / plans the course is directly associated with
there are 6 fields of study the course is directly associated with, display
Course objectives
Managerial Accounting builds on the basic knowledge of accounting, based on the definition of the differences in the content and concepts of financial and managerial accounting. The main attention is devoted to understanding the nature and diversity of accounting information for management along the line outputs (product-oriented accounting) and management along the line of accountability (responsibility accounting). The course is given to approaches breakdown of costs for management (prime and overhead, direct and indirect, variable and fixed). The content of the course are the basic tools of value management - a system costing, budgeting and transfer pricing. Then it comes to the application of acquired knowledge in odpovědnostním value management, in particular economic structure centers, understanding the relationship of its profits and earnings resorts.
Syllabus
  • 1. Financial and Management Accounting
    2. The concept and classification of costs in managerial accounting
    3. Track costs by place of origin and of responsibility
    4. Calculation System
    5. Calculation methods and formulas
    6. Preparation of budgets
    7. One or two circuit Accounting
    8. Bulk and custom manufacturing
    9. Pooled and unpooled production
    10. Standard cost method
    11. Decision-making tasks requiring deposits of funds
    12. Decision-making tasks that require a deposit of funds
    13. Pricing decisions
Literature
    required literature
  • České účetní standardy pro podnikatele. info
  • Vyhláška Ministerstva financí č. 500/2002 Sb., kterou se provádějí některá ustanovení zákona o účetnictví, pro účetní jednotky, které jsou podnikateli účtujícími v soustavě podvojného účetnictví, ve znění pozdějších předpisů. info
  • Zákon č. 563/1991 Sb. o účetnictví, ve znění pozdějších předpisů. info
  • HORNGREN Ch. T. Introduction to management accounting. New Jersey: Prentice-Hall, 2013. ISBN 978-0132567466. info
  • KRÁL, B. A KOL. Manažerské účetnictví. 3. doplněné a aktualizované vydání. Praha: Management Press, 2010. ISBN 978-80-7261-217-8. info
  • FIBÍROVÁ, J., ŠOLJAKOVÁ, L., WAGNER, J. Nákladové a manažerské účetnictví. Praha: ASPI, a.s., 2007. ISBN 978-80-7357-299-0. info
  • VALICOVÁ, A. Manažerské účetnictví. Karviná: SU OPF, 2006. ISBN 80-7248-374-9. info
  • DRURY, C. Management accounting for business. London: Thomson Learning, 2005. ISBN 978-1-84480-152-7. info
    recommended literature
  • Odborné časopisy: Účetnictví, Účetnictví v praxi, Účetní poradenství, Finanční zpravodaj, Metodické aktuality Svazu účetních. info
  • ŠOLJAKOVÁ, L. Cvičné příklady pro studium manažerského účetnictví. Praha: Institut svazu účetních, a.s., 2005. ISBN 80-86716-26-0. info
  • SCHROLL, R., KRÁL, B., JANOUT, J., FIBÍROVÁ, J. Manažerské účetnictví. Praha: Bilance, 2005. ISBN Bez ISBN. info
  • CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS (LONDON). Manažerské účetnictví: oficiální terminologie = Management accounting: official termin. Praha: ASPI, 2003. ISBN 80-86395-43-X. info
  • CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS (LONDON). Manažerské účetnictví: oficiální terminologie = Management accounting: official termin. Praha: ASPI, 2003. ISBN 80-86395-43-X. info
Teaching methods
Skills demonstration
Seminar classes
Assessment methods
Credit
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: Přednáška 12 HOD/SEM.
Teacher's information
attendance in seminars 60%, ongoing test (min. 70% success rate), course credit combined
ActivityDifficulty [h]
Ostatní studijní zátěž47
Přednáška13
Seminář26
Zápočet30
Summary116
The course is also listed under the following terms Winter 2015, Winter 2016, Winter 2017, Winter 2018, Summer 2019, Winter 2019, Winter 2020, Winter 2021, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2022, recent)
  • Permalink: https://is.slu.cz/course/opf/zima2022/FIUNKNMU