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

Gurantor departmentDepartment of FinanceCredits5
Subject guarantorprof. Dr. Ing. Dana DluhošováSubject version guarantorprof. Dr. Ing. Dana Dluhošová
Study levelundergraduate or graduateRequirementCompulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2007/2008Year 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.
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:

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. 4. KEAT, P., YOUNG, P.K. Managerial Economics . Prentice Hall, 2008.

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

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: 2014/2015 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
                Písemka Written test 35  18
        Examination Examination 65  33
Mandatory attendence parzicipation:

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Occurrence in special blocks

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