1. GARRISON, R. H., NOREEN, E. W., BREWER, P.C. Managerial Accounting. 14th Edition,The McGraw - Hill/Irwin, New York, 2012.
2. HORNGREN, CH. T., DATAR, S.M., RAJAN, M. V. Cost Accounting. 14th Edition, Pearson Education Limited, England, 2012.
3. KAPLAN, R.S., ANDERSON, R.S. Time-Driven Activity-Based Costing. Harvard Business Press, 2007.
4. KEAT, P., YOUNG, P.K. Managerial Economics . Prentice Hall, 2008.
5. KINNEY, M.R., RAINBORN, C.A. Cost Accounting: Foundations and Evolutions. South-Western College Pub, 2010.
Costs, calculation and prices
| Language of instruction | čeština |
|---|---|
| Code | 154-0366 |
| Abbreviation | NKC |
| Course title | Costs, calculation and prices |
| Coordinating department | Department of Finance |
| Course coordinator | prof. Dr. Ing. Dana Dluhošová |
Anotace
The course focuses on the cost theory and its aplication in economic mangament
system, inlcuding the issues of short-run decision-making techniques based on
account statements, cost allocation, methods of building up and application of
costs calculations and the relationships to controlling and profit area. The
course also focuses on price determination, particular methods and firm
strategies, respecting the legal codes of this area.
system, inlcuding the issues of short-run decision-making techniques based on
account statements, cost allocation, methods of building up and application of
costs calculations and the relationships to controlling and profit area. The
course also focuses on price determination, particular methods and firm
strategies, respecting the legal codes of this area.
Povinná literatura
Doporučená literatura
1. GITMAN, L.J.: Principles of Managerial Finance. Prentice Hall, 2008.
2. HANSN, D.R. Cost Management: Accounting and Control. South-Western College Pub, 2007.
3. HORNGREN, CH. T., DATAR, S. M., FOSTER, G., RAJAN, M.V., ITTNER, CH. Cost Accounnting. 13th Edition, Pearson Education, New Yersey 2009.
4. HORNGREN, CH. T., SUNDEM, G. L., STRATTON, W. O., BURGSTAHLER, D., SCHATZBERG, J. Introduction to Management Accounting. 15th Edition, Pearson Education Limited, England 2011.
2. HANSN, D.R. Cost Management: Accounting and Control. South-Western College Pub, 2007.
3. HORNGREN, CH. T., DATAR, S. M., FOSTER, G., RAJAN, M.V., ITTNER, CH. Cost Accounnting. 13th Edition, Pearson Education, New Yersey 2009.
4. HORNGREN, CH. T., SUNDEM, G. L., STRATTON, W. O., BURGSTAHLER, D., SCHATZBERG, J. Introduction to Management Accounting. 15th Edition, Pearson Education Limited, England 2011.