Czech

Not applicable.

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Knowledge of economic subjects obtained in one’s study to date, especially from the subject of Business economics, computer skills, and knowledge of the spreadsheet program of Microsoft Excel 2002 are expected.

Not applicable.

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

Solving at least 7 exercises (out of 11) in the electronic form which apeared during the term in the subject.
Participation on concentration trainings.
The maximum is 100 points – to get the Pass at least 80 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
6. The calculation of the Total Costs and Non-Total Costs – the Costing model, the Absorbing costing – exercise No. 5
7. The Investments deciding – exercise No. 6
8. The Budgets – exercise No. 7
9. Handing in the exercises, the evaluation, obtaining the Pass.

Not applicable.

This subject directly relates to the knowledge that students gained in the economically-oriented subjects within their studies. Its main aim is to deepen students' ability to classify, analyze, and present information in response to specific decision-making tasks.
After a successful completion of this course, students will be able to use MS Excel for the purposes of cost analysis, to process analyses of full and variable costs, BEP analyses and others.

The participation on concentration trainings.
The consultation.
The continuous preparation for concentration trainings (self study from literature.
Working on the exercises.

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)
FIBÍROVÁ, J. a kol. Nákladové a manažerské účetnictví, 1.vyd. Praha: ASPI, 2007. 430 s. ISBN 978-80-7357-299-0. (CS)
SYNEK, M. Manažerská ekonomika, 4.vyd. Praha: Grada Publishing, 2007. 452 s. ISBN 978-80-247-1992-4. (CS)
SYNEK, M. Podniková ekonomika. 4.vyd. Praha:C.H.Beck, 2006. 475s. ISBN 80-7179-892-4. (CS)

Not applicable.