English

5

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.
f) To obtain the ability to analyze the financial statements and obtain information from them for some of the analytical methods

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.

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.

Coursesemester - work
Case study - individual elaboration

Exam:
has divided into two parts:
written part - Individualy elaborated assigment (theme of it will bew discused and acepted by the lecturer)
oral part - discusion about assigment

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

Předmět poskytuje znalostí související s oblastmi manažerského účetnictví, rozpočetnictví a evropské účetní legislativy. Student je schopen komplexněji analyzovat a zhodnotit současný stav vnitropodnikového informačního systému jako nástroje pro řízení nákladů a efektivnosti. Je schopen nalézt způsoby jeho optimalizace s ohledem na specifika tvorby výkonů tak, aby zejména prostřednictvím reportingu včas poskytoval informace potřebné pro rozhodování na různých řídících úrovních.
Topics lectures are as follows:
1. Introduction to management accounting and costing systems.
2. Principles of process and job order costing systems
3. Principles of variable costing and absorption costing models
4. Model of standard production and period costs
5. Basic and advanced Cost-Volume-Profit Analysis
6. Procedure of Master Budget Developing ¨
7. Budgeting
8. Responsibility Accounting
9. Principles of activity-based costing
10. Target costing system
11. Business Process Reengineering
12. Balanced scorecard
13. EFQM

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.
e) To obtain the ability to analyze the financial statements and obtain information from them for some of the analytical methods

Control of the results of individual given assigned courseworktasks.

Not applicable.

Drury, Collin. Management and Cost Accounting. (EN)
KAPLAN R.S., NORTON D.P. (2011): The Strategy-Focused Organization. Harvard Business School Press

MULFORD Charles, W,.Creative cash flow reporting: uncovering sustainable financial performance. Hoboken: John Wiley & Sons, 2005. ISBN 0-471-46918-1.

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)