English

6

Not applicable.

a) an understanding the contemporary an expected development of management and financical accounting from the view of globalization.
b) Enable students to be comfortable with theory and with pracital ipmementation of budgeting and Standard Costing.
c) Analysis of application of accounting information systems for the purposes of strategic and operation management - reporting.
d) To enable students to be comfortable with problems of appraisal, in financial accounting and managerial accounting.

Basic knowledge in the area of financial accounting (principles of bookkeeping, basics of accounting generally and at the level of given accounting calculations, knowledge of accounting statements), general knowledge in of microeo economics and enterprise corporate economics.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Coursesemester - work
Case study - individual elaboration Short-term-Budget

Exam:
has to parts:
- Individualy elaborated assigment (theme of it will bew discused and acepted by the lecturer)
- discusion about assigment
Conditions for passing an exam: Students have to demonstrate their knowledge acquired in the course and be able to apply it in practice.


The graded course-unit credit is required conditional on the these following conditions:
POINTS
1.elaboration of coursesemester-work 30
2.completion of the final test 40
3.oral examination 30
TOTAL POINTS 100

- Development of management and financical accounting from the view of globalization
- Budgets and Budgetings (aspects of budgets classification, three principles of drawing up budgets, methods of drawing up the budgets, long-term budgets, short-term budgets. indirect cost budgets, budget control, Behavioral aspects of budgeting works, budgetary slack)
- Standard Costing (Short characteristic of Standard Costing, Level of standards in relation to time and its characteristics, Deviations from standards, - concept of deviations, - establishing deviations, - strucuture od deviations,Application of Standard Costing in homogenous and heterogenous production (use of Standard Costing in heterogenous production with mechanical and assembly technology, application of Standard Costing in homogenous production with process technology, application of Standard Costing in joint production) Application of joint cost method to establish overhead cost.
- Reporting (short characteristic of reporting, principles and problems in creating and geting together the reports, reporting as a source of information for operational and strategic management)
Appraisal (short characteristic, appraisail in finacial and management accounting, historical price and its modification, correction of historical price)

Not applicable.

a) To enable the students an understanding the development of management and financical accounting from the view of globalization.
b) To introduce to many generally used concepts, methods and techniques of management accounting and to enable understanding of these methods, especially budgeting and Standard Costing.
c) Analysis of application of accounting information systems for the purposes of strategic and operation management - reporting.
d) To enable students to be comfortable with problems of appraisal, in financial accounting and managerial accounting.

Control of the results of individual given assigned courseworktasks.

Not applicable.

Not applicable.

Horngren C.T., Foster G., Datar S. Cost Accounting: A Managerial Emphasis. Prentice Hall Int. (EN)
Cooper R., Kaplan R.S. (1991): The Design of Cost Management Systems. Textes, Cases, and Readings, Prentice Hall International Ed., (EN)
Maher M.W., Deakin E.B. (1994): Cost Accounting. Richard D. IRWIN, INC. (EN)
Kaplan R.S., Norton D.P. (1996): The Balanced Scorecard. Translating Strategy into Action. HBS. (EN)
Kaplan R.S., Norton D.P. (2001): The Strategy-Focused Organization. Harvard Business School Press (EN)

Not applicable.

13 hours, optionally

1.,2. Case study of differences between the financial and managerial accounting
3rd Examples of implementation of the principles and methods of budgeting
4th Build long-term budget - sample program
5th build short-term budget - a pilot example
6th build short-term budget - Workshop
7th examples of budgeting expenses and monitoring compliance with budgets,
8th case study on the behaviorist aspects of budget work
9th SN methods in application , homogeneous and associated manufacturing
SN 10.implementation SN method for overhead costs - a practical example
11.Practical examples of reports - case study
12th compilation report - Workshop
13th Practical examples of the impact of apraical of the assets and liabilities of the company)