Czech

5

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 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 hhomogeneous 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,- acquire master the theory etical and practical application by when solving the ddecision-making tasks that do of not requireing instruments funds, as well as and decision-making tasks that of requireing instrumentsthem.

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.

The graded course-unit credit is required conditional on the these following conditions:
POINTS
1.elaboration of coursesemester-work 40
2.oral examination 60
TOTAL POINTS 110

The basic topics are as follows:
-Costs and managerial accounting and their development
-Usage of costing calculations in management
-Influence of a type of business activity on the Effect of brand business activity on costs accounting
-Fundamental analysise
-Budgets (long-term and short-term budgets, and burden budgets of burden costs)
-Standard costs method (basic terminology, SN standard costs method applied in series production, single-part productionthe assembly-line, the piece, the hhmogeneous and the joint manufacture production, using of SN standard costs method for overhead in burden costs)
-Responsibility accounting
-The Decision-making tasks that do not require fundsof not requiring instruments,
-The Decision-making tasks that of requireing instrumentsfunds.

The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).

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 analysisze),- 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 responsibility accounting,
-master the acquire the theory etical and practical application by when solving the decision-making tasks that do not of not requireing instruments funds, as well as and decision-making tasks that of require theming instruments.

Control of the results of individual given assigned courseworktasks.

Not applicable.

Not applicable.

FIBÍROVÁ, Jana, ŠOLJAKOVÁ, Libuše, WAGNER, Jaroslav. Nákladové a manažerské účetnictví. 1. vyd. Praha : ASPI, 2007. 432 s. ISBN 978-80-7357-299-0. (CS)

Not applicable.

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