345-0521/01 – Cost Accounting (NÚ)

Gurantor departmentDepartment of Mechanical TechnologyCredits2
Subject guarantordoc. Ing. Josef Novák, CSc.Subject version guarantordoc. Ing. Josef Novák, CSc.
Study levelundergraduate or graduateRequirementOptional
Year2Semestersummer
Study languageCzech
Year of introduction2004/2005Year of cancellation2010/2011
Intended for the facultiesFSIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
NEC45 Ing. Libor Nečas, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Graded credit 2+2

Subject aims expressed by acquired skills and competences

Cílem předmětu je získat orientaci v problematice a pochopit vazby na související učivo návazných předmětů. Míru naplnění daného cíle student prokáže v závěrečném testu a splněním úkolů pro absolvování předmětu.

Teaching methods

Lectures
Seminars
Tutorials
Project work

Summary

Cost Accounting The subject gives a brief overview of terms and theories concerning rational decision-making and management of business units with interdisciplinary character. Management accounting is oriented towards internal and cost accounting elements.

Compulsory literature:

[1] HAVELEC, J. – Základy managerského účetnictví. Praha: CODEX Bohemia, 1997. ISBN 80-85963-36-1 [2] VALACH, J. – Finanční řízení podniku. Praha: Ekopres, 2000. ISBN 80-86119- 21-1 [3] SYNEK, M. – Manažerská ekonomika. Praha: Grada, 2003. ISBN 80-247-0515-X [4] KOVANICOVÁ, D. – Nová abeceda účetních znalostí pro každého. Praha: Polygon, 1996. ISBN 80-859679-41-3

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Lectures: Introduction to managerial accounting Compulsory managerial accounting framework

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Graded exercises evaluation Graded credit 100 (100) 0
        Project Project 40  0
        Written exam Written test 40  0
        Other task type Other task type 20  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2010/2011 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology P Czech Ostrava 2 Optional study plan
2010/2011 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology (10) Technological management P Czech Ostrava 2 Optional study plan
2009/2010 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology P Czech Ostrava 2 Optional study plan
2008/2009 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology P Czech Ostrava 2 Optional study plan
2007/2008 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology P Czech Ostrava 2 Optional study plan
2006/2007 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology P Czech Ostrava 2 Optional study plan
2005/2006 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology P Czech Ostrava 2 Optional study plan
2004/2005 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology P Czech Ostrava 1 Optional study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner