NU:N_BR_MUC_p Managerial Accounting and Cont - Course Information

N_BR_MUC_p Managerial Accounting and Controlling

Extent and Intensity

1/1. 4 credit(s). Type of Completion: zk (examination).

Teacher(s)

Ing. Kateřina Chaloupková, MBA (lecturer)
Ing. Pavla Srbová, Ph.D. (seminar tutor)
Ing. et Ing. Pavel Semerád, Ph.D., MBA (alternate examiner)

Guaranteed by

prof. Mgr. Ing. Renáta Pakšiová, Ph.D.
Centrum účetnictví a daní – Academic Department – NEWTON University

Timetable

each odd Wednesday 16:50–18:20 WebinarJam, except Wed 11. 2. ; and Wed 6. 5. 16:50–18:20 WebinarJam

• Timetable of Seminar Groups:

N_BR_MUC_p/01: each even Friday 8:00–9:30 BR Učebna 10; and Fri 10. 4. 8:00–9:30 BR Učebna 10, Mon 27. 4. 8:00–9:30 BR Učebna 01, P. Srbová
N_BR_MUC_p/02: each even Friday 11:20–12:50 BR Učebna 10; and Fri 10. 4. 11:20–12:50 BR Učebna 10, Mon 27. 4. 9:40–11:20 BR Učebna 01, P. Srbová
N_BR_MUC_p/03: each even Friday 9:40–11:10 BR Učebna 10; and Fri 10. 4. 9:40–11:10 BR Učebna 10, Mon 27. 4. 11:20–12:50 BR Učebna 01, P. Srbová

Course Enrolment Limitations

The course is offered to students of any study field.

Course objectives

The aim of the course is to teach students to perceive data obtained from accounting as an important tool for effective corporate management. It explains the relationship between accounting information, documentation for meeting tax obligations, and the possibilities for assessing the efficiency of a company’s operations. Attention is focused on indicators that provide information for managerial decision-making. Students will gain an overview of basic costing and budgeting methods. The second part of the course introduces students to the company’s controlling system, whose purpose is to provide targeted support to management. Controlling is applied primarily in strategic and operational planning and control. Learning outcomes (knowledge and skills): Students understand the management accounting system. They understand the importance of information from management accounting for decision-making at different management levels. They demonstrate knowledge and understanding of various cost typologies and how they are managed. They have an overview of basic costing methods and their use under different conditions of the business process, as well as of basic methods of budget preparation. They understand the company’s controlling system and its use for corporate management. They are able to distinguish different types of costs and propose ways of managing them; calculate the costs of products, services, or business activities; prepare corporate budgets; record typical transactions in cost accounting; and design a cost accounting system that provides substantial and useful information for company management.

Syllabus

Course outline (various examples and case studies will be used in seminars):

1. Management accounting: concept, objectives, content and structure of accounting information; management accounting; controlling
2. Cost classification; presentation of costs, revenues, and profit in accounting
3. Basic costing concepts; allocation of costs to the costing object
4. Cost structure in costing; structure of costing formulas oriented toward management and decision-making
5. Full costing and variable costing
6. Activity-Based Costing (ABC)
7. Planning and budgeting system
8. Overhead cost management: overhead budget and structure; methods of preparing the overhead budget; monitoring budget performance
9. Responsibility accounting: concepts and prerequisites; organisational and economic structure of the company; responsibility management within the company
10. Use of value-based criteria in managing responsibility centres
11. Strategically oriented management accounting: objectives and tools
12. Strategically oriented management accounting: Balanced Scorecard and other methods

Assessment methods

Full-time study:

Course credit : 80% active participation in seminars; successful completion of in-semester quizzes/tests (minimum 50%).
Exam: written test.

Combined mode of study: course credit – active participation; exam – written test. 

 

 

Language of instruction

Czech

• Enrolment Statistics (recent)
  
• Permalink: https://is.newton.cz/course/nu/summer2026/N_BR_MUC_p