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