Termíny

15.5.2017 - 23.6.2017 - Zkouškové období

1.7.2017 - 31.8.2017 - Hlavní prázdniny

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Course contents and requirements

Contents

  • Changes in business environment and the impact on development of management accounting
  • Aim, contents of and approach to strategic management accounting including
    • conception of business strategy,
    • the Balanced Scorecard,
    • value chain analysis and other strategic management tools.
  • Management accounting and corporate governance
    • relationships between owners and executives, stakeholder and shareholder theories,
    • management compensations,
    • behavioral aspects of management accounting.
  • Important management accounting techniques, including
    • Target Costing,
    • Life-cycle Costing,
    • Activity Based Costing, and
    • Strategic planning and budgeting.
  • Measurement of business performance from the strategic management level. Aim of performance measurement, its criteria and principles decentralization and delegation.
  • Strategic process management, including Activity Based Management.
  • Theory of constraints (TOC) and its impact on management control systems.
  • Specific IS/IT applications designed to support strategic management.
  • Strategic management accounting in multinational organizations. Relationships between local branches of a multinational corporation, performance measurement.

Completion requirements
1. Teamwork, presentations and reviews: 50 points
2. Final written test: 50 points
At least 60 out of 100 points needed to pass the course.