154-0507/01 – Costs, Calculations and Prices (CCP )

Gurantor departmentDepartment of FinanceCredits5
Subject guarantorprof. Dr. Ing. Zdeněk ZmeškalSubject version guarantordoc. Ing. Miroslav Čulík, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageEnglish
Year of introduction2007/2008Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
CUL33 doc. Ing. Miroslav Čulík, Ph.D.
KRE330 doc. Ing. Aleš Kresta, Ph.D.
LIS10 Ing. Karolina Lisztwanová, Ph.D.
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:

HANSEN, D. R. and M. M. MOWEN. Cornerstones of cost accounting. Mason: South-Western Cengage Learning, 2011. ISBN 978-0-538-73678-7. KAPLAN, Robert S. a Steven R. ANDERSON. Time-Driven Activity-Based Costing: a simpler and more powerful path to higher profits. Boston: Harvard Business School Press, 2007. ISBN 978-1-4221-0171-1. KEAT, P. G., P. K. Y. YOUNG and S. E. ERFLE. Managerial economics: economic tools for today's decision makers. 7th ed., global ed. Boston: Pearson, 2014. ISBN 978-0-273-79193-5.

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. HORNGREN, C. T. Introduction to management accounting. 15th ed. Harlow: Pearson, 2011. ISBN 978-0-273-75583-8. BIERMAN, H. An introduction to accounting and managerial finance: a merger of equals. Singapore: World Scientific, 2010. ISBN 978-981-4273-82-4. DATAR, S. M. and M. V. RAJAN. Horngren’s cost accounting: a managerial emphasis. 16th edition. Harlow: Pearson, 2018. ISBN 978-1-292-21154-1. HORNGREN, C. T., S. M. DATAR and M. V. RAJAN. Cost accounting: a managerial emphasis. 14th ed., global ed. Harlow: Pearson, 2012. ISBN 978-0-273-75387-2.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

there are no other equirements on the students

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: 2015/2016 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 25 (25) 13
                Credit Written test 25  13
        Examination Examination 75 (75) 38
                Oral examination Oral examination 75  38
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (B6202) Economic Policy and Administration (6202R010) Finance P English Ostrava 2 Compulsory study plan
2018/2019 (B6202) Economic Policy and Administration (6202R010) Finance P English Ostrava 2 Compulsory study plan
2017/2018 (B6202) Economic Policy and Administration (6202R010) Finance P English Ostrava 2 Compulsory study plan
2016/2017 (B6202) Economic Policy and Administration (6202R010) Finance P English Ostrava 2 Compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R010) Finance (01) Finance P Czech Ostrava 3 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner