345-0521/02 – 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
Part-time Graded credit 12+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

Other requirements

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

Conditions for completion are defined only for particular subject version and form of study

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2010/2011 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology K Czech Ostrava 2 Optional study plan
2009/2010 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology K Czech Ostrava 2 Optional study plan
2008/2009 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology K Czech Ostrava 2 Optional study plan
2007/2008 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology K Czech Ostrava 2 Optional study plan
2006/2007 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology K Czech Ostrava 2 Optional study plan
2005/2006 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology K Czech Ostrava 2 Optional study plan
2004/2005 (N2301) Mechanical Engineering (2303T002) Mechanical Engineering Technology K Czech Ostrava 1 Optional study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction

Předmět neobsahuje žádné hodnocení.