154-0307/05 – Costs, Calculations and Prices (NKC)

Gurantor departmentDepartment of FinanceCredits4
Subject guarantordoc. Ing. Aleš Kresta, Ph.D.Subject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageCzech
Year of introduction2011/2012Year of cancellation2020/2021
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.
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 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:

DATAR, Srikant M. and RAJAN, Madhav V. Horngren’s cost accounting: a managerial emphasis. Sixteenth edition. Harlow: Pearson, 2018. ISBN 978-1-292-21154-1. FIBÍROVÁ, Jana; ŠOLJAKOVÁ, Libuše; WAGNER, Jaroslav and PETERA, Petr. Manažerské účetnictví: nástroje a metody. 3. vydání. Praha: Wolters Kluwer, 2019. ISBN 978-80-7598-486-9. KRÁL, Bohumil. Manažerské účetnictví. 4. rozšířené a aktualizované vydání. Praha: Management Press, 2018. ISBN 978-80-7261-568-1.

Recommended literature:

DUŠEK, Jiří. Vnitropodnikové účetnictví: praktický návod s podklady na jeho zavedení. Praha: Grada, 2019. ISBN 978-80-271-2816-7. NEKVAPIL, Tomáš. Neptejte se účetních, jak řídit náklady. Vydání druhé. Účetnictví. Praha: Wolters Kluwer, 2021. ISBN 978-80-7676-078-3. STEJSKALOVÁ, Irena. Finační účetnictví pro manažery s netradičně pojatými případovými studiemi. Vydání 3., aktualizované. Praha: Wolters Kluwer, 2021. ISBN 978-80-7552-773-8.

Way of continuous check of knowledge in the course of semester

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 test (2 parts - examples and theory)

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: 2011/2012 Winter semester, validity until: 2012/2013 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation Credit 85  85 2
        Zápočtová písemka - příklady Written test   2
        Zápočtová písemka - teorie Written test   2
Mandatory attendence participation:

Show history

Conditions for subject completion and attendance at the exercises within ISP:

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2019/2020 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2018/2019 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2017/2018 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2016/2017 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2015/2016 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2014/2015 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2013/2014 (B6208) Economics and Management (6202R049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2013/2014 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2012/2013 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2019/2020 Summer
2018/2019 Summer
2017/2018 Summer
2016/2017 Summer
2015/2016 Summer
2014/2015 Summer
2012/2013 Summer
2011/2012 Summer