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Terminated in academic year 2020/2021

Costs, Calculations and Prices

Type of study Bachelor
Language of instruction English
Code 154-0507/01
Abbreviation CCP
Course title Costs, Calculations and Prices
Credits 5
Coordinating department Department of Finance
Course coordinator doc. Ing. Miroslav Čulík, Ph.D.

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.

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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