154-0307/03 – Costs, Calculations and Prices (NKC)

Gurantor departmentDepartment of FinanceCredits5
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2004/2005Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
DLU30 prof. Dr. Ing. Dana Dluhošová
KRE330 doc. Ing. Aleš Kresta, Ph.D.
LIS10 Ing. Karolina Lisztwanová, Ph.D.
MIK0038 Ing. Ondřej Mikulec
MRU40 Ing. Jarmila Mruzková
PTA086 Ing. Barbora Ptáčková, Ph.D.
RAT30 Ing. Iveta Ratmanová, Ph.D.
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

This course is devoted to: orientation and understanding costs theory and their management with respect to economy and effectiveness of entrepreneurial activity, gain ability to identify and quantify variable and fixed costs with the assistance of costs modelling methodology, gain ability of short - term decision - making technique in homogenous and heterogeneous production, gain ability of costing with application appropriate calculation techniques and methodologies, gain knowledge about pricing low and basing approach of price - making.

Teaching methods

Lectures
Tutorials

Summary

The course is focused on cost theory and its application in economic management with an emphasis on the issues of short-term decision-making techniques, cost allocation and costing, cost and revenue budgeting. The course is also focused on the issues of pricing and individual pricing methods while respecting the legislation in the price area in the Czech Republic.

Compulsory literature:

MRUZKOVÁ, Jarmila a Karolina LISZTWANOVÁ. Teorie nákladů, kalkulace a ceny. Ostrava: VŠB–TU Ostrava, 2013. ISBN 978-80-248-3164-0. KRÁL, Bohumil a kol. Manažerské účetnictví. 3. dopl. a aktualiz. vyd. Praha: Management Press, 2010. ISBN 978-80-7261-141-0. DLUHOŠOVÁ, D., J. MRUZKOVÁ a I. RATMANOVÁ. Sbírka příkladů, části: Teorie nákladů, Nákladové modely, Analýza bodu zvratu, Kalkulace. Ostrava: VŠB - TU Ostrava, 2007. Elektronické dokumenty, formát *.pdf, přístupné v IS EkF,předmět 154 307 / Pomůcky pro cvičení. Vytvořeno v rámci projektu FRVŠ.

Recommended literature:

GARRISON, R. H., E. W. NOREEN and P. C. BREWER. Managerial accounting. 14th ed. New York: McGraw–Hill/Irwin, 2012. ISBN 978-0-07-811100-6. PETŘÍK, Tomáš. Ekonomické a finanční řízení firmy: manažerské účetnictví v praxi. 2., výrazně rozš. a aktualiz. vyd. Praha: Grada Publishing, 2009. ISBN 978-80-247-3024-0. POPESKO, Boris a Šárka PAPADAKI. Moderní metody řízení nákladů: jak dosáhnout efektivního vynakládání nákladů a jejich snížení. 2., aktualizované a rozšířené vydání. Praha: Grada Publishing, 2016. ISBN 978-80-247-5773-5. FIBÍROVÁ, J., L. ŠOLJAKOVÁ a J. WAGNER. Nákladové a manažerské účetnictví. Praha: ASPI, 2007. ISBN 978-80-7357-299-0. LANG, Helmut. Manažerské účetnictví – teorie a praxe. Přel. J. Forejtová a Z. Maňasová. Praha: C. H. Beck, 2005. ISBN 80-7179-419-8. Zákon č. 526/1990 Sb. o cenách.

Way of continuous check of knowledge in the course of semester

Průběžný zápočtový test - písemné ověření teoretických poznatků z oblasti teorie nákladů, metod stanovení fixních a variabilních nákladů, teorie bodu zvratu.

E-learning

E-learning: • Integrovaný systém modulární počítačové podpory výuky ekonomicko-technického zaměření (http://lms.vsb.cz): o Vzdělávací modul 5 – Plánování nákladů a výnosů podniku a kalkulace:  submodul Rozpočet (plán režijních nákladů a výnosů),  submodul Kalkulace (plán jednicových nákladů a výnosů, plánové a cenové kalkulace). o DLUHOŠOVÁ, D., MRUZKOVÁ, J., RATMANOVÁ, I. Sbírka příkladů, části: Teorie nákladů, Nákladové modely, Analýza bodu zvratu, Kalkulace. Elektronické dokumenty. Ostrava: VŠB-TU Ostrava, 2007.(http://lms.vsb.cz)

Další požadavky na studenta

Credit (2 parts - theory test and examples)

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

This course is devoted to: orientation and understanding costs theory and their management with respect to economy and effectiveness of entrepreneurial activity, gain ability to identify and quantify variable and fixed costs with the assistance of costs modelling methodology, gain ability of short - term decision - making technique in homogenous and heterogeneous production, gain ability of costing with application appropriate calculation techniques and methodologies, gain knowledge about pricing low and basing approach of price - making.

Conditions for subject completion

Full-time form (validity from: 2015/2016 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 35 (35) 18
                Průběžný zápočtový test Written test 10  0
                Zápočtová písemka - příklady Written test 25  18
        Examination Examination 65  33
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Compulsory study plan
2019/2020 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 3 Compulsory study plan
2019/2020 (B6208) Economics and Management (6208R020) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2019/2020 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 2 Compulsory study plan
2019/2020 (B6208) Economics and Management (6208R062) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 2 Compulsory study plan
2018/2019 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Compulsory study plan
2018/2019 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 3 Compulsory study plan
2018/2019 (B6208) Economics and Management (6208R020) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2018/2019 (B6208) Economics and Management (6208R062) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2017/2018 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 3 Compulsory study plan
2017/2018 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 2 Compulsory study plan
2017/2018 (B6208) Economics and Management (6208R062) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2017/2018 (B6208) Economics and Management (6208R020) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 2 Compulsory study plan
2016/2017 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 3 Compulsory study plan
2016/2017 (B6208) Economics and Management (6208R062) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2016/2017 (B6208) Economics and Management (6208R020) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2016/2017 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Compulsory study plan
2015/2016 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 3 Compulsory study plan
2015/2016 (B6208) Economics and Management (6208R020) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2015/2016 (B6208) Economics and Management (6208R062) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2015/2016 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 3 Compulsory study plan
2014/2015 (B6208) Economics and Management (6208R062) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2014/2015 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 3 Compulsory study plan
2014/2015 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Compulsory study plan
2014/2015 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 3 Compulsory study plan
2014/2015 (B6208) Economics and Management (6208R020) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R062) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R020) Business Economics P Czech Ostrava 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R020) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R010) Finance P Czech Ostrava 3 Compulsory study plan
2013/2014 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 3 Compulsory study plan
2012/2013 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 3 Compulsory study plan
2012/2013 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2012/2013 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Compulsory study plan
2012/2013 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2012/2013 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2011/2012 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Compulsory study plan
2011/2012 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2011/2012 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 3 Compulsory study plan
2011/2012 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2011/2012 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2010/2011 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (00) Applied Informatics P Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 3 Compulsory study plan
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2010/2011 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2010/2011 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Compulsory study plan
2010/2011 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2010/2011 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2010/2011 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2010/2011 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2009/2010 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Compulsory study plan
2009/2010 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2009/2010 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2009/2010 (B6208) Economics and Management (6208R011) Economics and Law in Business P Czech Ostrava 3 Compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2009/2010 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (00) Applied Informatics P Czech Ostrava 3 Choice-compulsory study plan
2009/2010 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2009/2010 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2008/2009 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (00) Applied Informatics P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2008/2009 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2008/2009 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2007/2008 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (00) Applied Informatics P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6209) Systems Engineering and Informatics (6209R001) Applied Informatics (01) Applied Infomatics P Czech Valašské Meziříčí 3 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2007/2008 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (01) Business Economics P Czech Valašské Meziříčí 3 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan
2006/2007 (M6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 3 Choice-compulsory study plan
2006/2007 (B6208) Economics and Management (6208R020) Business Economics (00) Business Economics P Czech Ostrava 3 Compulsory study plan
2006/2007 (N6209) Systems Engineering and Informatics (6209T025) System Engineering and Informatics P Czech Ostrava 1 Choice-compulsory study plan
2006/2007 (N6209) Systems Engineering and Informatics (1802T001) Applied Informatics P Czech Ostrava 1 Choice-compulsory study plan
2006/2007 (B6208) Economics and Management (6208R062) Marketing and Business (01) Marketing and Business P Czech Ostrava 2 Compulsory study plan
2006/2007 (B6202) Economic Policy and Administration (6202R049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 3 Choice-compulsory study plan
2005/2006 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner
Subject block without study plan - EKF - P - cs 2015/2016 Full-time Czech Optional EKF - Faculty of Economics stu. block
Subject block without study plan - EKF - P 2014/2015 Full-time Czech Optional EKF - Faculty of Economics stu. block