Czech

Not applicable.

Students will understand meaning and need of budgeting and costing from the managerial point of view and cohesion on economical activity within the firm. Students will be familiar with theory of budgets and costing in relation with practical cases. After completion of the subject, the students will be able to evaluate reached outcomes of the management, find shortcomings, propose their solution, substantiate results of firm’s business activity and elaborate future perspective.

Students are expected to have general economic knowledge.

Not applicable.

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

Submitting of two continuous control tests 30 points
10 points
Passing of the final exam 60 points
Total maximum 100 points

Grading
Grade Number of points
A 100 – 90
B 89 - 80
C 79 – 70
D 69 – 60
E 59 – 50
F 49 - 0

Basic terms, term of costing, cost unit, divisional and performance viewpoint of costing, costing process, budgets.
Budgeting, budgets and analysis of costs, budget function and content, long term and short term budgets, fixed and flexible budgets.
Costs classification, specific and costing costs, costs in relation to operational capacity utilisation and other perspectives of costs division.
Concept of costing system, costing as part of a firm’s information system. Total costs‘ costing. Incomplete production from the costing viewpoint, phase and sequence costing.
Absorbing costing, costing base and allocation problem of costing, specification of costing calculations, absorbing costing application.
Differential costing methods, standard costing method.
Dynamic costing, utilisation of cost functions for performance costing.
Incomplete costs costing, method of variable costs and its exploitation, contribution for payment of fixed costs and first and second degree profit. Critical point analysis.

Not applicable.

Goal of the subject is to familiarise students with in-house divisions, in-house costs in relation to the general costs of the firm, in-house profit, in-house revenues, in-house costing and creation of in-house overtaking prices, relationships between specific and costing costs division (transformation tables), total costs costing, standardised costing method, costing of incomplete costs (method of variable costs, method of contributions for payment), dynamic costing.

Preparation for the final exam
Final exam

Not applicable.

Not applicable.

MACÍK, K., ZRALÝ,M.Kalkulace a rozpočetnictví. Praha: Vydavatelství ČVUT, 2006.179s.ISBN 80-01-02611-6. (CS)
ŠOLJAKOVÁ, L. a kol.: Nákladové účetnictví v příkladech a úlohách. 2009.Praha:VŠE.3. vyd.230 s.ISBN 978-80-245-1172-6. (CS)

FIBÍROVÁ, Jana, ŠOLJAKOVÁ, Libuše, WAGNER, Jaroslav: Nákladové a manažerské účetnictví Praha, ASPI, 2007, 432 stran, 978-80-7357-299-0 (CS)