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Course detail
FP-nmKAcad. year: 2010/2011
The course is focused on cost management methods and procedures, on using cost functions in price-related decision-making and creating a price strategy, as well as on calculation methods and their application in cost management decisions in a production company. Also dealt with is the conversion from cost accounting to managerial accounting, costs presentation in a single-circuit and a double-circuit accounting system, managerial accounting related to cost controlling, accounting oriented to performance and responsibility, cost accounting in connection with processes and activities: new use of a traditional tool, integration of relations of plans, calculations, budgets of departments and transfer price accounting.
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Specification of controlled education, way of implementation and compensation for absences
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branch MGR-ŘEP-KS , 2 year of study, summer semester, compulsory
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