154-0807/02 – Costs, Calculations and Prices (NKCc)
| Gurantor department | Department of Finance | Credits | 4 |
| Subject guarantor | Ing. Jarmila Mruzková | Subject version guarantor | Ing. Jarmila Mruzková |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 2011/2012 | Year of cancellation | 2018/2019 |
| 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 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 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:
1. GARRISON, R. H., NOREEN, E. W., BREWER, P.C. Managerial Accounting. 14th Edition,The McGraw - Hill/Irwin, New York, 2012.
2. HORNGREN, CH. T., DATAR, S.M., RAJAN, M. V. Cost Accounting. 14th Edition, Pearson Education Limited, England, 2012.
3. KAPLAN, R.S., ANDERSON, R.S. Time-Driven Activity-Based Costing. Harvard Business Press, 2007.
4. KEAT, P., YOUNG, P.K. Managerial Economics . Prentice Hall, 2008.
Recommended literature:
1. GITMAN, L.J.: Principles of Managerial Finance. Prentice Hall, 2008.
2. HANSN, D.R. Cost Management: Accounting and Control. South-Western College Pub, 2007.
3. HORNGREN, CH. T., DATAR, S. M., FOSTER, G., RAJAN, M.V., ITTNER, CH. Cost Accounting. 13th Edition, Pearson Education, New Yersey 2009.
4. HORNGREN, CH. T., SUNDEM, G. L., STRATTON, W. O., BURGSTAHLER, D., SCHATZBERG, J. Introduction to Management Accounting. 15th Edition, Pearson Education Limited, England 2011.
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
Credit test (theory)
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
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