Managerial Accounting (in tourism and hospitality)
ECTS: 5
Year/Semester: 3 . years, 5 . semester
Total hours: 60
Lecturers
Course objectives
To enable understanding of the concept and role of management accounting and the specificities of information systems in a hospitality company. To introduce students to the methods, instruments and techniques of strategic accounting and responsibility accounting as subsystems of management accounting. To enable students to use the tools necessary for the preparation and presentation of value- and qualitatively expressed management accounting information and for making operational and strategic business decisions. To enable understanding of the concept and role of management accounting and the specificities of information systems in tourism, especially in a hospitality company.
Learning outcomes
To enable understanding of the concept and role of management accounting and the specificities of information systems in a hospitality company. To introduce students to the methods, instruments and techniques of strategic accounting and responsibility accounting as subsystems of management accounting. To enable students to use the tools necessary for the preparation and presentation of value- and qualitatively expressed management accounting information and for making operational and strategic business decisions. To enable understanding of the concept and role of management accounting and the specificities of information systems in tourism, especially in a hospitality company.
