154-0407/01 – Costs, Calculation and Prices (NKC)

Gurantor departmentDepartment of FinanceCredits5
Subject guarantordoc. Ing. Aleš Kresta, Ph.D.Subject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2007/2008Year of cancellation2021/2022
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.
MRU40 Ing. Jarmila Mruzková
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Part-time Credit and Examination 14+0

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 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

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

Other requirements

Credit - theory test

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

Part-time form (validity from: 1960/1961 Summer semester, validity until: 2013/2014 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51 3
        Examination Examination 65  0 3
        Exercises evaluation Credit 35  0 1
Mandatory attendence participation:

Show history

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

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 3 Compulsory study plan
2019/2020 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 3 Compulsory study plan
2018/2019 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 3 Compulsory study plan
2017/2018 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 3 Compulsory study plan
2016/2017 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 3 Compulsory study plan
2015/2016 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 3 Compulsory study plan
2014/2015 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R020) Business Economics K Czech Ostrava 3 Compulsory study plan
2013/2014 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics K Czech Ostrava 3 Compulsory study plan
2012/2013 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics K Czech Ostrava 3 Compulsory study plan
2011/2012 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics K Czech Ostrava 3 Compulsory study plan
2010/2011 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics K Czech Ostrava 3 Compulsory study plan
2008/2009 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics K Czech Ostrava 3 Compulsory study plan
2007/2008 (B6208) Economics and Management (6208R020) Business Economics (02) Business Economics K Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2019/2020 Winter
2018/2019 Winter
2017/2018 Winter
2015/2016 Winter
2013/2014 Winter