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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.