Utilization of Managerial Accounting Methods in Corporate Divisions

Využití metod manažerského účetnictví při rozdělení kapitálových společností

Patrik Marek

Český finanční a účetní časopis, 2024, vol. 2024, issue 3, 4-22

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.

Keywords: Managerial Accounting; Company Division; Economically Justifiable Criterion; Calculation Methods; Manažerské účetnictví; Rozdělení obchodních společností; Ekonomicky zdůvodnitelné kritérium; Metody kalkulace (search for similar items in EconPapers)
JEL-codes: G34 K22 M41 (search for similar items in EconPapers)
Date: 2024
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DOI: 10.18267/j.cfuc.604

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