154-0366/01 – Costs, calculation and prices (NKC)

Gurantor departmentDepartment of FinanceCredits5
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2016/2017Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
KRE330 doc. Ing. Aleš Kresta, Ph.D.
LIS10 Ing. Karolina Lisztwanová, Ph.D.
MIK0038 Ing. Ondřej Mikulec
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 focuses on the cost theory and its aplication in economic mangament 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 this area.

Compulsory literature:

1. GARRISON, R. H., NOREEN, E. W., BREWER, P.C. Managerial Accounting. 14th Edition,The McGraw - Hill/Irwin, New York, 2012. 2. HORNGREN, CH. T., DATAR, S.M., RAJAN, M. V. Cost Accounting. 14th Edition, Pearson Education Limited, England, 2012. 3. KAPLAN, R.S., ANDERSON, R.S. Time-Driven Activity-Based Costing. Harvard Business Press, 2007. 4. KEAT, P., YOUNG, P.K. Managerial Economics . Prentice Hall, 2008. 5. KINNEY, M.R., RAINBORN, C.A. Cost Accounting: Foundations and Evolutions. South-Western College Pub, 2010.

Recommended literature:

1. GITMAN, L.J.: Principles of Managerial Finance. Prentice Hall, 2008. 2. HANSN, D.R. Cost Management: Accounting and Control. South-Western College Pub, 2007. 3. HORNGREN, CH. T., DATAR, S. M., FOSTER, G., RAJAN, M.V., ITTNER, CH. Cost Accounnting. 13th Edition, Pearson Education, New Yersey 2009. 4. HORNGREN, CH. T., SUNDEM, G. L., STRATTON, W. O., BURGSTAHLER, D., SCHATZBERG, J. Introduction to Management Accounting. 15th Edition, Pearson Education Limited, England 2011.

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

• 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). • 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: 2016/2017 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.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2016/2017 (B6202) Economic Policy and Administration (6202R010) 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 2017/2018 Full-time Czech Optional EKF - Faculty of Economics stu. block