154-0307/04 – Costs, Calculations and Prices (NKC)
Gurantor department | Department of Finance | Credits | 5 |
Subject guarantor | doc. Ing. Aleš Kresta, Ph.D. | Subject version guarantor | prof. Dr. Ing. Dana Dluhošová |
Study level | undergraduate or graduate | Requirement | Choice-compulsory |
Year | 3 | Semester | winter |
| | Study language | Czech |
Year of introduction | 2011/2012 | Year of cancellation | 2021/2022 |
Intended for the faculties | EKF | Intended for study types | Bachelor |
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:
Recommended literature:
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)
Other requirements
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
Conditions for completion are defined only for particular subject version and form of study
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction