115-0956/01 – Cost Management and Simulation (NŘM)

Gurantor departmentDepartment of ManagementCredits0
Subject guarantorIng. Otto Tyrlik, CSc.Subject version guarantorIng. Otto Tyrlik, CSc.
Study levelpostgraduateRequirementChoice-compulsory
YearSemesterwinter + summer
Study languageCzech
Year of introduction2006/2007Year of cancellation2011/2012
Intended for the facultiesEKFIntended for study typesDoctoral
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 90+0
Part-time Credit and Examination 90+0

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. - Identify the main managing characteristic and effects in the field of costs and define its effects on the process of cost managing.

Teaching methods

Lectures

Summary

The aim is aplication of methods and processes in cost management in practise to realize processes more efectively and take higer level of efficiency. It is classification and allocating costs according to the different aspects. Next aim is to set up and aplication of cost functions, including relation between production and cost functions, using calculation of costs in the company, analysis of the costs, using costs models to optimise cost, solving decision case in cost managing of the subjects.

Compulsory literature:

BARTUSKOVÁ, Terezie. Nákladové řízení a cenová strategie. Ostrava: VŠB - TU Ostrava, 2012. ISBN 978-80-248-2540-3. FIBÍROVÁ, J.; ŠOLJAKOVÁ, L.; WAGNER, J. Nákladové účetnictví (Manažerské účetnictví I). 3. vyd. Praha: VŠE, 2004. 374 s. ISBN 80-245-0746-3. HANNA, Nessim a Robert H. DODGE. Zásady a postupy tvorby cen. Praha: Management Press, 1997. ISBN 80-85943-34-4. JAKUBÍKOVÁ, Dagmar. Strategický marketing. Praha: Grada, 2008. ISBN 978-80-247-2690-8. KRÁL, Bohumil a kol. Manažerské účetnictví. 3. dopl. a aktual. vyd. Praha: Management Press, 2010. ISBN 978-80-7261-217-8. MACÍK, Karel. Kalkulace a rozpočetnictví I. 3. vyd. Praha: ČVUT, 2008. 213 s. ISBN 978-80-01-03926-7. POPESKO, Boris. Moderní metody řízení nákladů. Praha: Grada, 2009. ISBN 978-80-247-2974-9.20. SYNEK, M. Podniková ekonomika. 1. vyd. Praha: C.H. Beck, 1999. 456 s. ISBN 80-7179-228-4. SYNEK, M. a kol. Manažerská ekonomika. 4. vyd. Praha: Grada Publishing, 2007. 464 s. ISBN 978-80-247-1992-4.

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

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Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1st Characteristics of management and business processes - The nature and objectives of these processes in an enterprise. - The role of costs in the economic system of the company. - Factors affecting the cost. 2nd The concept and structure of costs in the business entity - Characteristics of financial, economic value and concept of costs. - Distribution costs (generic, self-serving, depending on the volume carried performance for decision-making purposes). - Practical applications of the various classifications in terms of business. 3rd Production function - Basic characteristics of the production function. - Approaches to the analysis of production functions, possible applications of the conclusions. 4th Cost function - Basic principles of cost theory. - Characteristics of cost functions. - Approaches to the analysis of cost functions and practical applications. 5th Methods for determining cost functions - Classification method. - Orientation simple methods (two periods, the graphical method). - Statistical methods. - Method of Newton's interpolation polynomial, the conditions of use. - Use of cost functions in cost management. 6th Cost calculations - Breakdown of calculations based on various criteria. - Costing techniques, calculation methods. - Use of cost calculations in the specific business conditions. 7th Standardisation of costs - Types of cost standards and how they work. - Cost management in the enterprise application of standard cost method. 8th Competitive cost strategies of the business entity - Competitive advantage and value chain. - Drivers of cost factors that affect them. 9th Practical techniques and methods of cost management in the business entity - Control (interaction) fixed, respectively. overheads. - Control variable, respectively. direct costs. - The evaluation criteria in the process of cost management. 10th Basic principles of the theory of demand and pricing - The law of demand and its practical application, - Price elasticity of demand (including the cross, respectively. Income elasticity) and the factors that affect it. - Classification of forms according to the market price criteria Amomso-Robinson relationship. 11th The pricing models of business - Characteristics of price equilibrium in the perfect and imperfect market. - Cost-political models of monopolistic and oligopolistic firms polypolní (various criteria). - Applications in concrete terms. 12th The practical orientation of pricing in the business entity - Cost price and their use in pricing strategy. - Demand-orientation of prices and business practices in its application. - Competitive and sectoral orientation of pricing as a basis for conflict-free pricing strategies. 13th Cost-political strategy of the business entity - Strategies for new products marketed. - Strategies for Implementing sale. - Choice of pricing strategies according to the conditions of competition. - Price differentiation strategy and its forms. 14th Practical aspects of pricing decisions in the business entity - Cost Control, its place and role in corporate structure. - The objectives of pricing, price controls, price discounts and rebates, in-house prices. - Legal aspects of pricing in the company.

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2012/2013 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (145) 51
        Examination Examination 100  0
        Exercises evaluation Credit 45  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2011/2012 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2011/2012 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2010/2011 (P6208) Economics and Management (6208V086) Business Economics and Management P Czech Ostrava Choice-compulsory study plan
2010/2011 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2009/2010 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2008/2009 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan
2007/2008 (P6208) Economics and Management (6208V086) Business Economics and Management K Czech Ostrava Choice-compulsory study plan

Occurrence in special blocks

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