345-0521/02 – Cost Accounting (NÚ)
Gurantor department | Department of Mechanical Technology | Credits | 2 |
Subject guarantor | doc. Ing. Josef Novák, CSc. | Subject version guarantor | doc. Ing. Josef Novák, CSc. |
Study level | undergraduate or graduate | Requirement | Optional |
Year | 2 | Semester | summer |
| | Study language | Czech |
Year of introduction | 2004/2005 | Year of cancellation | 2010/2011 |
Intended for the faculties | FS | Intended for study types | Follow-up Master |
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:
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
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.