545-0293/03 – Systems of Prices (SysC)

Gurantor departmentDepartment of Economics and Control SystemsCredits6
Subject guarantorIng. Igor Černý, Ph.D.Subject version guarantorIng. Markéta Laštůvková, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year3Semestersummer
Study languageCzech
Year of introduction1990/1991Year of cancellation2022/2023
Intended for the facultiesHGFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
CER25 Ing. Igor Černý, Ph.D.
ROL74 Ing. Markéta Laštůvková, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 3+2
Part-time Credit and Examination 15+0

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:

LUCEY, Terry. [i]Costing.[/i] Seventh edition. Cengage Learning EMEA, 2008. ISBN 1844809439.

Recommended literature:

1. DRURY, Colin. [i]Management and Cost Accounting.[/i] Third Edition. Springer, 2013. ISBN 9781489968289.

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 semester project, credit tasks and written exam.

E-learning

For communication beyond the framework of in-person training camps, the Moodle learning management system (lms.vsb.cz) is used, through which communication is enabled not only between the teacher and students, but also between students.

Other requirements

Continuous preparation for hours of practice. Active participation in exercises.

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

Part-time form (validity from: 1960/1961 Summer semester, validity until: 2012/2013 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation and Examination Credit and Examination 100 (100) 51 3
        Exercises evaluation Credit 33 (33) 0 3
                Project Project 33  0 3
        Examination Examination 67 (67) 0 3
                Written examination Written examination 67  0 3
Mandatory attendence participation: 80% attendance

Show history

Conditions for subject completion and attendance at the exercises within ISP: The credit consists of a semester credit work in the range of 20-25 pages on the topics covered at the lectures. In total, they can get 33 points for the credit. The exam is written (at LMS) and consists of 67 tasks, for which it is possible to obtain 67 points. Active participation in exercises is expected to complete tasks.

Show history

Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2022/2023 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2022/2023 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 3 Compulsory study plan
2022/2023 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2021/2022 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2021/2022 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 3 Compulsory study plan
2021/2022 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2020/2021 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2020/2021 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 3 Compulsory study plan
2020/2021 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2019/2020 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2019/2020 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 3 Compulsory study plan
2019/2020 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2018/2019 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2018/2019 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 3 Compulsory study plan
2018/2019 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2017/2018 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2017/2018 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 3 Compulsory study plan
2017/2018 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 3 Compulsory study plan
2016/2017 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Ostrava 3 Compulsory study plan
2015/2016 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2014/2015 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2014/2015 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2013/2014 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2013/2014 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2012/2013 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2012/2013 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2011/2012 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2011/2012 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2010/2011 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2010/2011 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2009/2010 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2008/2009 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials P Czech Ostrava 3 Compulsory study plan
2007/2008 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2006/2007 (B2102) Mineral Raw Materials (2102R001) Economics and Management in the Field of Raw Materials K Czech Most 3 Compulsory study plan
2002/2003 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry K Czech Ostrava 5 Compulsory study plan
2001/2002 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry K Czech Ostrava 5 Compulsory study plan
2000/2001 (M2102) Mineral Raw Materials (2102T001) Economics Management in Raw Materials treatment Industry K Czech Ostrava 5 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2021/2022 Summer
2020/2021 Summer
2019/2020 Summer
2018/2019 Summer
2017/2018 Summer
2016/2017 Summer
2015/2016 Summer
2014/2015 Summer
2013/2014 Summer
2012/2013 Summer
2011/2012 Summer
2010/2011 Summer
2009/2010 Summer