Czech

Not applicable.

The subject brings students into the problematics of the selected topics (solving the tasks and exercises), graphics solution from the area of the Cost Management on PC (using MS Excel 2002) included.

What should the student know before study the subject:
The knowledge of financial, corporate and managerial accounting, work on PC, MS Excel 2002 suspected.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

The rules for passing the subject

Solving at least 7 exercises (out of 8) in the electronic form which apeared during the term in the subject.
Participation on concentration trainings.
The maximum is 80 points – to get the Pass at least 70 points needed

1. Introduction into the exercise, setting the conditions for obtaining the Pass. Introduction into solving the tasks with the help of MS Excel
2. The Costs definition – exercise No. 1
3. The management of the fixed and accelerating Costs – exercise No.2
4. The return management of the fixed and accelerating Costs – exercise No.3
5. The optimalization tasks, short-time deciding tasks, the sensitiveness of the parametres – exercise No. 4
6. The calculation of the Total Costs and Non-Total Costs – the Costing model, the Absorbing costing – exercise No. 5
7. The Activity Based Costing – exercise No. 6
8. The Target Costing – exercise No. 7
9. The Life Cycle Costing – exercise No. 8
10. The methode of the Standard Costs – exercise No. 9
11. The Investments deciding – exercise No. 10
12. The Budgets – exercise No. 11
13. Handing in the exercises, the evaluation, obtaining the Pass.

Not applicable.

The student is able to adopt his knowledge and skills and develop them with the help of IT from the practical point of view based on suspected knowledge from subjects targeted on managerial and corporate accounting, finance.
The aim of the subject is to focus on the analysis of the costs from the point of cost accounting, managerial accounting and cost management. The analysis of costs and mathematical calculation are important for managerial deciding. The Cost management provides with information for management and especially for deciding, the student must be able to set the requirements for different deciding tasks, must be able to controll the information, analyse and hand in a result to the managers.
The subject is based on the principle of programmatic way of training.

The participation on concentration trainings – 12
The consultation – 6
The continuous preparation for concentration trainings (self study from literature) – 30
Working on the exercises – 33

Total 81 hours

Not applicable.

Not applicable.

BROŽ, M. Excel pro manažery a ekonomy, 1.vyd. Praha:CP Books, 2005. 424 s. ISBN 80-251-0499-0 (CS)
SYNEK, M. Manažerská ekonomika. 3.vyd. Praha: Grada Publishing, 2003. 472 s. ISBN 80-247-0515-X (CS)
SYNEK, M. Podniková ekonomika. 2.vyd. Praha:C.H.Beck, 2000. 456s. ISBN 80-7179-388-4 (CS)

Not applicable.