Terminated in academic year 2019/2020

Costs, calculation and prices

Type of study	Bachelor
Language of instruction	Czech
Code	154-0366/01
Abbreviation	NKC
Course title	Costs, calculation and prices
Credits	5
Coordinating department	Department of Finance
Course coordinator	prof. Dr. Ing. Dana Dluhošová

Subject syllabus

This course is devoted to:
orientation and understanding costs theory and their management with
respect to economy and effectiveness of entrepreneurial activity,
gain ability to identify and quantify variable and fixed costs with the
assistance of costs modelling methodology,
gain ability of short - term decision - making technique in homogenous
and heterogeneous production,
gain ability of costing with application appropriate calculation
techniques and methodologies,
gain knowledge about pricing low and basing approach of price - making.

E-learning

• Integrovaný systém modulární počítačové podpory výuky ekonomicko-technického zaměření (http://lms.vsb.cz):
o Vzdělávací modul 5 – Plánování nákladů a výnosů podniku a kalkulace:
submodul Rozpočet (plán režijních nákladů a výnosů),
submodul Kalkulace (plán jednicových nákladů a výnosů, plánové a cenové kalkulace).
• DLUHOŠOVÁ, D., MRUZKOVÁ, J., RATMANOVÁ, I. Sbírka příkladů, části: Teorie nákladů, Nákladové modely, Analýza bodu zvratu, Kalkulace. Elektronické dokumenty. Ostrava: VŠB-TU Ostrava, 2007.(http://lms.vsb.cz)

Literature

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.

Advised literature

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.

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