Czech

6

Not applicable.

The students will:- be able to distinguish between the possibilities of costs and managerial accounting,- understand the influence of a type of business activity on the significance of costs accounting and the brand of business activity,- learn develop practical skills necessary to analyzse the company accounting statements (fundamental analysisze), - learn implementation one and two circuit intrnal accounting system, - learn how to set prepare long-term and short-term budgets, as well as and also burden budgets of burden costs),- familiarise themselves with the acquire principles of standard costs method and possibility of its application to series production, single-part productionin the assembly-line, the piece, the homogeneous and the jjoint manufactureproduction, using of SN standard costs method in for overhead burden costs),- understand the significance, principles and basic applications of the responsibility accounting,-
- understand the significance, principles and basic requirements for creating effective reporting

Basic knowledge in the area of financial accounting (principles of bookkeeping, knowledge of accounting statements), general knowledge in of microeo economics and enterprise corporate economics.

Not applicable.

The course contains lectures that explain basic principles, problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.

The graded course-unit credit is required conditional on the these following conditions:
POINTS
1.elaboration of coursesemester-work 45
2.oral examination 55
TOTAL POINTS 100

The basic topics are as follows:
-Costs and managerial accounting and their development, basic differences
- Fundamental analysis
-Organization of interanl accounting (one and two circuit systems), A and B information
--Influence of a type of business activity on the effect of brand business activity on costs accounting
-Standard costs method (basic terminology, SN standard costs method applied in series production, single-part productionthe assembly-line, the piece, the homogeneous and the joint manufacture production, using of SN standard costs method for overhead in burden costs)
-Responsibility accounting
-Reporting

Not applicable.

The aim is for students of the course is to:
-understand the significance of development and relation between costs and managerial accounting,
-understand the influence of a type of business activity on the significance of costs accounting and the brand of business activity,
- gain practical skills necessary to analysze the company accounting statements (fundamental analysis)
- gain practical skills necessary for implemetation one and two circuit intercompany accouinting system
gain theoretical and practical knowledge necessary to work prepare out long-term and short-term budgets, as well as and also burden budgets of burden costs),
-familiarise themselves acquire principles of with the standard costs method and possibility of its application to series production, single-part productionin the assembly-line, the piece, the homogeneous and the joint manufactureproduction, using of SN standard costs method in burden for overhead costs),
-understand the significance, principles and basic applications of the Standard Costing Method
-understand the significance, principles and basic applications of the reponsibility accounting
gain theoretical and practical knowledge necessary for reporting

Monitoring of students' individual work on the assigned tasks.

Not applicable.

Not applicable.

KRÁL, Bohumil a kolektiv: Manažerské účetnictví – 2.rozšířené vydání.. Praha, Management Press, 2008, 622 stran, ISBN 978-80-7261-141- 6( (CS)
FIBÍROVÁ, Jana, ŠOLJAKOVÁ, Libuše, WAGNER, Jaroslav. Nákladové a manažerské účetnictví. 1. vyd. Praha : ASPI, 2007. 432 s. ISBN 978-80-7357-299-0. (CS)
FIBÍROVÁ, J., ŠOLJAKOVÁ, L.. Reporting. 3. rozšíř. a aktual. vyd. Praha : Grada Publishing, 2010. 221 s, ISBN 978-80-247-2759-2

FIBÍROVÁ, J., ŠOLJAKOVÁ, L., WAGNER, J.: Manažerské účetnictví - nástroje a metody. 1. vyd. Praha: Wolters Kluwer, 2011. 391 s. ISBN 978-80-7357-712-4.
FIBÍROVÁ, J., ŠOLJAKOVÁ, L., WAGNER, J.: Manažerské účetnictví I : případové studie a příklady. Praha: Oeconomica, 2013. ISBN 978-80-245-1952-4.
MULFORD Charles W,. Creative cash flow reporting: uncovering sustainable financial performance. Hoboken: John Wiley & Sons, 2005. 414 s. ISBN 0-471-46918-1

13 hours, compulsory

1.Fundamental analysis - a pilot example
2.Fundamental analysis - a practical example of students solved individually
3.Compilation of short-term budgets - practice examples for compiling short-term budgets
4.Individual solutions for individual example of compiling a short-term budget
5.Examples of different methods of control of budget execution, practicing ways to build budgets, overheads
6.Example implementation of the method SN
7. Examples of compiling reports