115-0060/01 – Cost Management and Price Strategy (NŘCS)

Gurantor departmentDepartment of ManagementCredits7
Subject guarantorIng. Otto Tyrlik, CSc.Subject version guarantorIng. Otto Tyrlik, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction1998/1999Year of cancellation2008/2009
Intended for the facultiesEKFIntended for study typesMaster
Instruction secured by
LoginNameTuitorTeacher giving lectures
TYR21 Ing. Otto Tyrlik, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+2

Subject aims expressed by acquired skills and competences

- Show the main definitions from costs, classification of costs on the basis of diferent aspects, and methods of cost analysis - Undertstand the way of using various methods and techniques of cost analysis to take the optimal decision of the efficient structure of the inputs. - Compare and value price strategy in the specific conditions of the company and forecast their advantages and disadvantages

Teaching methods

Lectures
Tutorials

Summary

The aim od the subject is extend to the students the base information about classification of costs, creation of their function and the way of using in practis. It is following with price making and price strategy, including its use.

Compulsory literature:

Coeneberg, A.G. Kostenrechnung und Kostenanalyse. Verl. Moderne Industie Landsberg 1992 Janout, J. Náklady a hospodárnost podniku. SNTL. Praha 1989 Swoboda, P. Kostenrechnung und Preispolitik, Wien 1991 Synek, M.; Misikant, J. Modelování nákladů. SNTL, Praha 1978

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Klasifikace nákladů podnikatelského subjektu. Nákladové funkce, jejich stanovení a užití. Vztah mezi produkčními a nákladovými funkcemi. Využití kalkulace nákladů v řízení podnikatelského subjektu. Nástroje řízení nákladů. Prognózování a plánování nákladů. Nákladové rozpočetnictví a controlling. Standardizace nákladů. Nákladové modely a možnosti jejich optimalizace. Základní rozhodovací úlohy nákladového řízení ve výrobním podniku. Funkce nákladů v cenovém rozhodování. Nákladově orientovaná tvorba cen. Hodnotový řetězec a konkurenční výhoda nízkých nákladů. Cenově politické strategie firmy. Případová studie cenových strategií.

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2008/2009 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 30 (30) 15
                Written exam Written test 30  0
                Other task type Other task type 0  0
        Examination Examination 70 (70) 0
                Written examination Written examination 45  0
                Oral Oral examination 25  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2005/2006 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 3 Compulsory study plan
2004/2005 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 3 Compulsory study plan
2003/2004 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 3 Compulsory study plan
2002/2003 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 3 Compulsory study plan
2001/2002 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 3 Compulsory study plan
2000/2001 (M6208) Business and Management (6208T037) Management (02) Management P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner