Managerial Accounting

Pietro Andrea Podda, Ph.D.

Lektor anglických programů na Ústavu práva a právní vědy, o.p.s. a European Business School SE

The aim of the course is to develop competencies in management accounting; to understand its role in organizations’ management, to be able to use accounting information for decision making and management control, to measure business performance and to apply accounting methods in budgetary control and process management. Upon successful completion of this course, students will be able to identify, measure, analyze and interpret relevant accounting information for managers, to explain fundamental dimensions of financial position and business performance, to describe determinants and design structure of management accounting system and apply management accounting tools, methods and systems, esp. product costing for decision making and cost management, cost assignment methods, budgeting and budgetary control and performance measurement system.

Aims of the course:

The aim of the course is to develop competencies in management accounting; to understand its role in organizations’ management, to be able to use accounting information for decision making and management control, to measure business performance and to apply accounting methods in budgetary control and process management.

Learning outcomes and competences:

Upon successful completion of this course, students will be able to

  • identify, measure, analyze and interpret relevant accounting information for managers
  • explain fundamental dimensions of financial position and business performance
  • describe determinants of management accounting system design and arrange external links and internal structure of management accounting system
  • distinguish substance and structure of costing information for decision making and cost management, define principles of cost assignment related to specific decision-making tasks and apply relevant methods of cost allocation including activity-based-costing
  • develop the budget for organization and responsibility centers and apply standard costing method for budgetary control and design performance management system based on financial and non-financial indicators

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