545-0293/02 – Systems of Prices (SysC)
| Gurantor department | Department of Economics and Control Systems | Credits | 3 |
| Subject guarantor | Ing. Igor Černý, Ph.D. | Subject version guarantor | Ing. Markéta Laštůvková, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 5 | Semester | summer |
| | Study language | Czech |
| Year of introduction | 1990/1991 | Year of cancellation | 2008/2009 |
| Intended for the faculties | HGF | Intended for study types | Master, Bachelor |
Subject aims expressed by acquired skills and competences
Learning outcomes of the course unit the aim of the course is to understand the costing systems, the importance of the cost in practice and the process of pricing. Students will acquire theoretical knowledge and professional skills in the field of costing, budgeting and cost analysis.
Teaching methods
Lectures
Tutorials
Summary
The subject concerns fundamentals of price formation, cost analysis, calculations, types of calculation formulas, calculation methods and calculation techniques (i. e. division costing, overheads costing, variable costing, standard calculation).
The content of the subject is the cost budget, break-even point, pricing policy.
Compulsory literature:
Recommended literature:
Additional study materials
Way of continuous check of knowledge in the course of semester
Regular feedback on the progress of knowledge during the current term is provided by knowledge checks.
E-learning
Other requirements
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Price, price function in market economics, Act of price.
2. Relationships among cost, price and accounting, costs accounting, managerial accounting, financial accounting.
3. Costs and expenditure, yield and income, different way and significance of cost classification.
4. Cost calculation of output: calculation, basic terms, basic term of calculations, calculation tables, costing methods and techniques
5. Costing techniques: division costing, overheads costing, time lump-sum costing, dynamics calculations, X diagram.
6. Non-absorbing costing, break-even point analysis.
7. Costing methods: costing by division, job-order costing, multistage costing, costing joint products.
8. Planning and budgeting: basic terms and relationships, short-time budgeting.
9. Budgeting of overhead cost, medium and long-time budgeting.
10. Method of standard costs.
11. Transfer prices.
12. Decision tasks.
13. Pricing decisions.
14. Controlling
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
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