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Costs, Calculations and Prices

Costs, Calculations and Prices
154-0507/01
angličtina Costs, Calculations and Prices
154-0507/02
angličtina Costs, Calculations and Prices
154-0507/03
angličtina

Summary

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.

Literature

DATAR, Srikant M. and Madhav V. RAJAN. Horngren’s cost accounting: a managerial emphasis. Sixteenth edition. Harlow: Pearson, 2021. 978-1-292-36307-3.
MOWEN, Maryanne, Don HANSEN and Dan HEITGER. Managerial accounting: The cornerstone of business decision-making. 8th ed. Boston: Cengage learning, 2022. ISBN 978-0357715345 .
WILD, John and Ken SHAW. Managerial Accounting. 8th ed. New York: McGraw-Hill, 2022. ISBN 978-1-260-72784-5 .

Advised literature

GARRISON, Ray, Eric NOREEN and Peter BREWER. Managerial accounting. 17th ed. New York: McGraw–Hill/Irwin, 2020. ISBN 978-1-260-57568-2 .
WARREN, Carl and William TAYLER. Managerial Accounting. 15th ed. Boston: Cengage learning, 2020. ISBN 978-1-337-91202-0 .
WEYGANDT Jerry, Paul KIMMEL and Jill MITCHELL. Managerial Accounting: Tools for Business Decision Making. 9th ed.Toronto: John Wiley & Sons, 2020. ISBN 978-1-119-70958-9 .


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Language of instruction angličtina, angličtina, angličtina
Code 154-0507
Abbreviation CCP
Course title Costs, Calculations and Prices
Coordinating department Department of Finance
Course coordinator doc. Ing. Aleš Kresta, Ph.D.