154-0366/01 – Costs, calculation and prices (NKC)
| Gurantor department | Department of Finance | Credits | 5 |
| Subject guarantor | prof. Dr. Ing. Dana Dluhošová | Subject version guarantor | prof. Dr. Ing. Dana Dluhošová |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 3 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2016/2017 | Year of cancellation | 2019/2020 |
| 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 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)
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction