154-0041/01 – Cost and Costing for Price Formation ()

Gurantor departmentDepartment of FinanceCredits6
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorFiktivní Uživatel
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semestersummer
Study languageCzech
Year of introduction2000/2001Year of cancellation2003/2004
Intended for the facultiesEKFIntended for study typesMaster
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

Teaching methods

Summary

The course focuses on the cost theory and its aplication in economic management system, inlcuding the issues of short-run decision-making techniques based on account statements, cost allocation, methods of building up and application of costs calculations and the relationships to controlling and profit area. The course also focuses on price determination, particular methods and firm strategies, respecting the legal codes of htis area.

Compulsory literature:

Dluhošová, D.- Mruzková, J.- Ratmanová, I.: Teorie nákladů a kalkulace. VŠB - TU Ostrava, Ostrava 1997 Dluhošová, D.- Mruzková, J.- Pěnčík, P.- Ratmanová, I.: Náklady a kalkulace - sbírka úloh k základnímu kurzu NKC. VŠB - TU Ostrava, Ostrava 1998 Král, B.: Manažerské účetnictví, Praha, Management Press, 2002. Janout, J.:Náklady a hospodárnost podniku, SNTL, Praha 1989 Macík, K.: Jak kalkulovat podnikové náklady. Montanex, Ostrava 1994 Vysušil, J.: Optimální cena - odraz správné kalkulace. Profess, Praha 1994 Odborné časopisy - Účetnictví, Cenové zpravodajství

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:

Conditions for subject completion

Full-time form (validity from: 1960/1961 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.FormStudy language Tut. centreYearWSType of duty
2002/2003 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Compulsory study plan
2002/2003 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 3 Compulsory study plan
2001/2002 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava 3 Choice-compulsory study plan
2001/2002 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Compulsory study plan
2001/2002 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 3 Compulsory study plan
2001/2002 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 4 Choice-compulsory study plan
2000/2001 (M6202) Economic Policy and Administration (6202T040) Regional Development (01) Regional Development P Czech Ostrava 3 Choice-compulsory study plan
2000/2001 (M6208) Business and Management (6208T011) Economics and Law in Business P Czech Ostrava 4 Compulsory study plan
2000/2001 (M6208) Business and Management (6208T062) Marketing and Business (01) Marketing and Business P Czech Ostrava 3 Compulsory study plan
2000/2001 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 4 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner