| Course Unit Code | 545-0293/03 |
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| Number of ECTS Credits Allocated | 6 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | First Cycle |
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| Year of Study * | Third Year |
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| Semester when the Course Unit is delivered | Summer Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| CER25 | Ing. Igor Černý, Ph.D. |
| ROL74 | Ing. Markéta Laštůvková, Ph.D. |
| Summary |
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The subject concerns fundamentals of price formation, cost analysis, calculations, types of calculation formulas, calculation methods and calculation techniques (i. e. division costing, overheads costing, variable costing, standard calculation).
The content of the subject is the cost budget, break-even point, pricing policy. |
| Learning Outcomes of the Course Unit |
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| Learning outcomes of the course unit the aim of the course is to understand the costing systems, the importance of the cost in practice and the process of pricing. Students will acquire theoretical knowledge and professional skills in the field of costing, budgeting and cost analysis. |
| Course Contents |
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1. Price, price function in market economics, Act of price.
2. Relationships among cost, price and accounting, costs accounting, managerial accounting, financial accounting.
3. Costs and expenditure, yield and income, different way and significance of cost classification.
4. Cost calculation of output: calculation, basic terms, basic term of calculations, calculation tables, costing methods and techniques
5. Costing techniques: division costing, overheads costing, time lump-sum costing, dynamics calculations, X diagram.
6. Non-absorbing costing, break-even point analysis.
7. Costing methods: costing by division, job-order costing, multistage costing, costing joint products.
8. Planning and budgeting: basic terms and relationships, short-time budgeting.
9. Budgeting of overhead cost, medium and long-time budgeting.
10. Method of standard costs.
11. Transfer prices.
12. Decision tasks.
13. Pricing decisions.
14. Controlling |
| Recommended or Required Reading |
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| Required Reading: |
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| LUCEY, Terry. [i]Costing.[/i] Seventh edition. Cengage Learning EMEA, 2008. ISBN 1844809439. |
1. DUCHOŇ, Bedřich. [i]Inženýrská ekonomika.[/i]1. vydání. Praha: C. H. Beck, 2007. ISBN 978-807179-763-0.
2. HRADECKÝ, Mojmír; LANČA, Jiří; ŠIŠKA, Ladislav. [i]Manažerské účetnictví.[/i] 1. vydání. Praha: Grada Publishing, 2008. 264 s. ISBN 978-80-247-2471-3.
3. KEŘOVSKÝ, Miroslav. [i]Ekonomie pro strategické řízení.[/i] Teorie pro praxi. 1. vydání. Praha: C. H. Beck, 2004. 184 s. ISBN 80-7179-885-1.
4. POPESKO, Boris; PAPADAKI, Šárka. [i]Moderní metody řízení nákladů. Jak dosáhnout efektivního vynakládání nákladů a jejich snížení.[/i] 2. Aktualizované a rozšířené vydání. Praha: Grada Publishing, 2016. 264 s. ISBN 978-80-247-5773-5.
5. ŠOLJAKOVÁ, Libuše; FIBÍROVÁ, Jana. [i]Reporting.[/i] 3 rozšířené a aktualizované vydání. 3 vydání. Praha: Grada Publishing, 2010. 224 s. ISBN 978-80-247-2759-2.
6. Zákon č. 526/1990 Sb., Zákon o cenách, ve znění pozdějších předpisů. Dostupné na https://www.zakonyprolidi.cz/cs/1990-526.
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| Recommended Reading: |
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| 1. DRURY, Colin. [i]Management and Cost Accounting.[/i] Third Edition. Springer, 2013. ISBN 9781489968289. |
1. Lazar, Jaromír. [i]Manažerské účetnictví a controlling.[/i] 1. vydání. Praha: Grada, 2012. 280 s. ISBN 978-80-247-4133-8.
2.MACÍK. K. [i]Jak kalkulovat podnikové náklady.[/i] 1. vydání. Ostrava: Montanex, 1994. ISBN 80-85-780-16-X.
3.SYNEK, Miloslav a kol. [i]Manažerská ekonomika.[/i] 5. aktualizované a doplněné vydání. Praha: Grada, 2011. 471 s. ISBN 978-80-247-3494-1. |
| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Exercises evaluation and Examination | Credit and Examination | 100 (100) | 51 |
| Exercises evaluation | Credit | 33 (33) | 17 |
| Písemky | Written test | 33 | 17 |
| Examination | Examination | 67 | 34 |