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

Gurantor departmentDepartment of FinanceCredits5
Subject guarantordoc. Ing. Aleš Kresta, Ph.D.Subject version guarantordoc. Ing. Miroslav Čulík, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageEnglish
Year of introduction2007/2008Year of cancellation2020/2021
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:

DATAR, Srikant M. and Madhav V. RAJAN. Horngren’s cost accounting: a managerial emphasis. Sixteenth edition. Harlow: Pearson, 2021. 978-1-292-36307-3. MOWEN, Maryanne, Don HANSEN and Dan HEITGER. Managerial accounting: The cornerstone of business decision-making. 8th ed. Boston: Cengage learning, 2022. ISBN 978-0357715345. WILD, John and Ken SHAW. Managerial Accounting. 8th ed. New York: McGraw-Hill, 2022. ISBN 978-1-260-72784-5.

Recommended literature:

GARRISON, Ray, Eric NOREEN and Peter BREWER. Managerial accounting. 17th ed. New York: McGraw–Hill/Irwin, 2020. ISBN 978-1-260-57568-2. WARREN, Carl and William TAYLER. Managerial Accounting. 15th ed. Boston: Cengage learning, 2020. ISBN 978-1-337-91202-0. WEYGANDT Jerry, Paul KIMMEL and Jill MITCHELL. Managerial Accounting: Tools for Business Decision Making. 9th ed.Toronto: John Wiley & Sons, 2020. ISBN 978-1-119-70958-9.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

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, validity until: 2020/2021 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 25 (25) 13 2
                Credit Written test 25  13 2
        Examination Examination 75 (75) 38 3
                Oral examination Oral examination 75  38 3
Mandatory attendence participation:

Show history

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

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy 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

Assessment of instruction

Předmět neobsahuje žádné hodnocení.