FIUNAMAC Managerial Accounting

Obchodně podnikatelská fakulta v Karviné
zima 2026
Rozsah
1/2/0. 6 kr. Ukončení: zk.
Vyučující
Ing. Markéta Skupieňová, Ph.D. (přednášející)
Garance
Ing. Markéta Skupieňová, Ph.D.
Katedra financí a účetnictví – Obchodně podnikatelská fakulta v Karviné
Kontaktní osoba: Ing. Ivana Koštuříková, Ph.D.
Rozvrh
Čt 14:45–15:30 MS
  • Rozvrh seminárních/paralelních skupin:
FIUNAMAC/01: Čt 15:35–17:10 MS, M. Skupieňová
Předpoklady
FAKULTA(OPF) && TYP_STUDIA(N) && FORMA(P) && ROCNIK(2)
Omezení zápisu do předmětu
Předmět je určen pouze studentům mateřských oborů.

Předmět si smí zapsat nejvýše 15 stud.
Momentální stav registrace a zápisu: zapsáno: 0/15, pouze zareg.: 4/15
Mateřské obory/plány
Výstupy z učení
The student is able to define the basic terminological elements in the field of managerial accounting and explain the differences between cost, financial, and managerial accounting. Furthermore, the student can clarify the concepts of costs and revenues and specify key terms such as effectiveness, efficiency, and economy. The student is capable of explaining the secondary classification of costs, the purpose-based classification of costs, and the differences between them. In addition, the student can define basic costing terms such as costing methods, cost objects, the content of costing, and the fundamental relationship to budgeting and accounting. They are able to explain the use of value information in responsibility accounting, including departmental costs, revenues, operating results, and internal transfer pricing. The student can explain the system of plans and budgets, its forms, preparation, and control. Furthermore, they can define standard costing methods and distinguish between different types of standards and their variances, including decision-making tasks and pricing decisions.
Osnova
1. Managerial Accounting
The differences between domestic (national) and international (foreign) marketing are examined to properly understand the three main variants of international marketing – export, global, and intercultural. Active and passive motives to enter new market are thoroughly explained.
2. Cost Concepts and Process Costing
Cost concepts and process costing are described through general cost classifications, product costs, period costs and cost classifications for predicting cost behaviour, the analysis of mixed costs, direct cost and indirect cost. Job order costing, comparison of job order costing and process costing, cash flow in process costing, operating costing and equivalent units of production are explained in detail focusing on the principles of managerial accounting.
3. Calculation System
Calculation system is based on understanding the basics of cost-volume-profit analysis, target profit and break-even analysis, variable and absorption costing, advantages of variable costing with absorption costing income, nonmanufacturing costs and activity-based costing, manufacturing costs and activity-based costing, cost pools, allocation bases, the mechanics of activity-based costing and targeting process improvements.
4. Budgets and Performance Analysis
Budgets and performance analysis is described through the basic framework of budgeting, preparing the master budget, flexible budgets, flexible budgets with multiple cost drivers, using standard costs-direct materials variances and direct labour variances including the materials quantity variance, the materials price variance, labour efficiency variance and labour rate variance, general model for standard cost variance analysis and international uses of standard costs.
5. Performance Measurement
Performance measurement is examined to properly understand decentralization in organizations, responsibility accounting, evaluation investment centre performance including return on investment, residual income, operating performance measures, balanced scored. Differential analysis includes cost concepts for decision making, opportunity cost, special orders and utilization of a constrained resource and join product costs and the contribution approach.
6. Financial Statement Analysis
Financial statement analysis includes limitations of financial statement analysis, statements in comparative and common-size form, ratio analysis and target costing. Mentioned is also statement of cash flows and capital budgeting. Capital budgeting is described through planning investments and discounted cash flows including the net present value method, the internal rate of return method and expanding the net present value method.
Vyučovací jazyk
Angličtina
Předmět je zařazen také v obdobích akreditace zima, zima 2022, zima 2024, zima 2025.
  • Statistika zápisu (nejnovější)
  • Permalink: https://is.slu.cz/predmet/opf/zima2026/FIUNAMAC