Course Details
Managerial Accounting
Academic Year 2024/25
CV020 course is not part of any programme in the faculty
Course Guarantor
Institute
Language of instruction
Czech
Credits
4 credits
Semester
winter
Forms and criteria of assessment
course-unit credit and examination
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