154-0041/01 – Cost and Costing for Price Formation ()
Gurantor department | Department of Finance | Credits | 6 |
Subject guarantor | prof. Dr. Ing. Dana Dluhošová | Subject version guarantor | Fiktivní Uživatel |
Study level | undergraduate or graduate | Requirement | Choice-compulsory |
Year | 4 | Semester | summer |
| | Study language | Czech |
Year of introduction | 2000/2001 | Year of cancellation | 2003/2004 |
Intended for the faculties | EKF | Intended for study types | Master |
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
Other requirements
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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