Course Details
Managerial Accounting
Academic Year 2023/24
CV020 course is part of 1 study plan
N-P-C-SI (N) / N Winter Semester 1st year
Budgets and budgeting. Methods of making and control budgets. Reporting as a source of information for decision making. Responsibility accounting.
Course Guarantor
Institute
Objective
Understanding the difference between financial, managerial and internal accounting.
Knowledge
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.
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
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
Language of instruction
Czech
Credits
4 credits
Semester
winter
Forms and criteria of assessment
course-unit credit and examination
Specification of controlled instruction, the form of instruction, and the form of compensation of the absences
Extent and forms are specified by guarantor’s regulation updated for every academic year.
Offered to foreign students
Not to offer
Course on BUT site
Lecture
13 weeks, 2 hours/week, elective
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
13 weeks, 2 hours/week, compulsory