1. Development, conception and procedural concept of costs, relation of costs and expenses, concepts of revenues and income, principle of economy and efficiency, accounting and economic conception of costs. Performance, classification of production and performance for the needs of economic management tasks. Profit.
2. Structure and classification of costs according to type and classification purposes, the importance of their use in control and cost management. The economic structure of the company. Classification of centers of economic structure of the company for the purpose of accounting and cost management according to the principles of responsibility.
3. Classification of costs according to decision-making processes and their use in management accounting.
4. Classification of costs according to the relation to change in the output volume, absolutely fixed and relatively fixed costs, used and unused fixed costs, relative savings in fixed costs, variable costs, coefficient of reaction. Mixed costs, sticky cost.
5. Differential and incremental costs. Classification of revenues.
6. Cost models and their classification. Methods of estimation of fixed and variable costs. Linear cost function and its use in economic management.
7. Short-term decision-making techniques based on accounting information – theory of break-even point in homogeneous and heterogeneous (assortment) production. Method of variable costing (direct costing).
8. The role and use of calculations in the economy. The basic concepts used in the theory of calculations. Place of calculation system in the system of economic management of a company, relations of the calculations to other information systems.
9. The form and the structure of calculations, calculation formula with regard to the purpose of calculations’ usage, general calculation formula, responsibility of calculations’ compilation.
10. Types of calculations – classification and characteristics of calculations’ types in relation to time of compilation and their function in economic management. Principle of Target Costing.
11. Calculation techniques – simple division, division with ratio numbers, surcharge costing, activity based costing.
12. Calculation techniques – individual calculations, calculations of combined performance, calculations of phase and stepped production.
13. Price functions in the economy. Theoretical aspects of pricing, legislative regulation of prices in the Czech economy.
14. Cost-oriented pricing methods and their use – cost-price relationship, parametric pricing, modularity and others. Market-oriented pricing methods.
2. Structure and classification of costs according to type and classification purposes, the importance of their use in control and cost management. The economic structure of the company. Classification of centers of economic structure of the company for the purpose of accounting and cost management according to the principles of responsibility.
3. Classification of costs according to decision-making processes and their use in management accounting.
4. Classification of costs according to the relation to change in the output volume, absolutely fixed and relatively fixed costs, used and unused fixed costs, relative savings in fixed costs, variable costs, coefficient of reaction. Mixed costs, sticky cost.
5. Differential and incremental costs. Classification of revenues.
6. Cost models and their classification. Methods of estimation of fixed and variable costs. Linear cost function and its use in economic management.
7. Short-term decision-making techniques based on accounting information – theory of break-even point in homogeneous and heterogeneous (assortment) production. Method of variable costing (direct costing).
8. The role and use of calculations in the economy. The basic concepts used in the theory of calculations. Place of calculation system in the system of economic management of a company, relations of the calculations to other information systems.
9. The form and the structure of calculations, calculation formula with regard to the purpose of calculations’ usage, general calculation formula, responsibility of calculations’ compilation.
10. Types of calculations – classification and characteristics of calculations’ types in relation to time of compilation and their function in economic management. Principle of Target Costing.
11. Calculation techniques – simple division, division with ratio numbers, surcharge costing, activity based costing.
12. Calculation techniques – individual calculations, calculations of combined performance, calculations of phase and stepped production.
13. Price functions in the economy. Theoretical aspects of pricing, legislative regulation of prices in the Czech economy.
14. Cost-oriented pricing methods and their use – cost-price relationship, parametric pricing, modularity and others. Market-oriented pricing methods.