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 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 of business economics.

Not applied.

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 40
2.oral examination 60
TOTAL POINTS 110

Kontrolovaná výuka
Kontrola výsledků samostatné práce na zadaných úkolech

Monitoring of students' individual work on the assigned tasks.

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.

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