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

Gurantor departmentDepartment of FinanceCredits4
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageCzech
Year of introduction2011/2012Year 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.
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:

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

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 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 points
Exercises evaluation Credit 85  85
        Zápočtová písemka - příklady Written test  
        Zápočtová písemka - teorie Written test  
Mandatory attendence parzicipation:

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Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy 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

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