N_PH_MUC_p Managerial Accounting and Controlling

NEWTON University
winter 2026
Extent and Intensity
1/1. 4 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. et Ing. Pavel Semerád, Ph.D., MBA (alternate examiner)
Ing. Kateřina Chaloupková, MBA (lecturer)
Ing. Kateřina Chaloupková, MBA (seminar tutor)
Guaranteed by
prof. Mgr. Ing. Renáta Pakšiová, Ph.D.
Centre for Accounting and Taxes – Academic Department – NEWTON University
Prerequisites (in Czech)
(!N_BA_MUC_p Managerial Accounting and Controlling) && (!N_BA_MUC_k Managerial Accounting and Controlling) && (!N_BR_MUC_p Managerial Accounting and Controlling) && (!N_BR_MUC_k Managerial Accounting and Controlling) && (!N_PH_MUC_p Managerial Accounting and Controlling) && (!N_PH_MUC_k Managerial Accounting and Controlling)
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. To explain the relationship between accounting data, documents used for fulfilling tax obligations, and the possibilities of evaluating the efficiency of corporate performance. To focus attention on indicators that serve as a source of information for managerial decision-making. To gain an overview of the basic methods of costing and budgeting. The second part of the course introduces students to the controlling system, the purpose of which is to provide targeted support to management. Controlling is actively involved mainly in the areas of strategic and operational planning and control.


Learning outcomes of students: They understand the system of managerial accounting. They understand the importance of information from the managerial accounting system for decision-making at different levels of management. They demonstrate knowledge and understanding of various cost typologies and the specifics of their management. They have an overview of the basic costing methods and their use in different conditions of the business process, as well as the basic methods of budget preparation. They understand the company’s controlling system and its use in corporate management. They are able to distinguish between different types of costs and propose ways of managing them. They are able to calculate the costs of products, services or business activities. They are able to prepare corporate budgets. They are able to record typical transactions in cost accounting. They are able to design a cost accounting system that provides relevant and useful information for company management.

Syllabus
  • Course syllabus:
    (various examples and case studies will be used during seminars)

  • 1.       Managerial accounting: concept, objective, content and structure of accounting information, managerial accounting, controlling

  • 2.       Cost classification, presentation of costs, revenues and profit in accounting

  • 3.       Basic costing concepts, allocation of costs to the cost object

  • 4.       Cost structure in costing, structure of costing formulas oriented towards management and decision-making

  • 5.       Full costing and variable costing

  • 6.       Activity-Based Costing

  • 7.       System of plans and budgets

  • 8.       Management of overhead costs: overhead budget and structure of overhead costs, methods of preparing overhead budgets, control of overhead budget fulfilment

  • 9.       Responsibility accounting: concepts, assumptions, organisational and economic structure of the company

  • 10.   Responsibility management in the company

  • 11.   Use of value-based criteria in managing responsibility centres

  • 12.   Strategically oriented managerial accounting: objectives of SMA, tools of SMA

  • 13.   Strategically oriented managerial accounting: Balanced Scorecard and other methods

Assessment methods

Credit: active participation in seminars, 80%; successful completion of continuous tests during the semester, minimum 50%. Examination: written test.  


COMBINED FORM OF STUDY : credit, active participation; examination, written test.

Language of instruction
Czech
The course is also listed under the following terms summer 2025, summer 2026.
  • Enrolment Statistics (winter 2026, recent)
  • Permalink: https://is.newton.cz/course/nu/winter2026/N_PH_MUC_p