IDEAS home Printed from https://ideas.repec.org/a/prg/jnlcfu/v2024y2024i3id604p4-22.html
   My bibliography  Save this article

Utilization of Managerial Accounting Methods in Corporate Divisions
[Využití metod manažerského účetnictví při rozdělení kapitálových společností]

Author

Listed:
  • Patrik Marek

Abstract

This article focuses on possible approaches to accounting and tax issues that arise during the business combinations, with an emphasis on the use of management accounting methods for effective performance line management and cost allocation. The theoretical links between financial and management accounting and the processes of mergers and divisions are presented. The text also analyzes specific areas that need to be addressed in corporate's divisions, including the allocation of acquisition prices, tax losses, overhead costs, and other transactions from the decisive date of the division to the date of legal effects. Based on a case study, the article demonstrates the practical application of calculation methods for the appropriate allocation of overheads and tax losses arising during the division. The main contribution is to propose a specific procedure and methodology that can be used by companies to allocate costs in a fair and economically justifiable manner and to optimize accounting and tax strategies in corporate divisions. The research results show that the use of management accounting methods contributes significantly to the transparency and efficiency of cost management in the process of business combinations.

Suggested Citation

  • Patrik Marek, 2024. "Utilization of Managerial Accounting Methods in Corporate Divisions [Využití metod manažerského účetnictví při rozdělení kapitálových společností]," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2024(3), pages 4-22.
  • Handle: RePEc:prg:jnlcfu:v:2024:y:2024:i:3:id:604:p:4-22
    DOI: 10.18267/j.cfuc.604
    as

    Download full text from publisher

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.604.html
    Download Restriction: free of charge

    File URL: http://cfuc.vse.cz/doi/10.18267/j.cfuc.604.pdf
    Download Restriction: free of charge

    File URL: https://libkey.io/10.18267/j.cfuc.604?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Keywords

    Managerial Accounting; Company Division; Economically Justifiable Criterion; Calculation Methods; Manažerské účetnictví; Rozdělení obchodních společností; Ekonomicky zdůvodnitelné kritérium; Metody kalkulace;
    All these keywords.

    JEL classification:

    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlcfu:v:2024:y:2024:i:3:id:604:p:4-22. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.