154-0507/01 – Costs, Calculations and Prices (CCP )
Gurantor department | Department of Finance | Credits | 5 |
Subject guarantor | doc. Ing. Aleš Kresta, Ph.D. | Subject version guarantor | doc. Ing. Miroslav Čulík, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 2 | Semester | summer |
| | Study language | English |
Year of introduction | 2007/2008 | Year of cancellation | 2020/2021 |
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:
Recommended literature:
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.