Czech

Not applicable.

Institute of Structural Economics and Management (EKR)

Knowledge of real costs of construction order.

Orientation in company financing and construction firm economy.

Not applicable.

Not applicable.

Requirements for successful completion of the subject are specified by guarantor’s regulation updated for every academic year.

1. Introduction into the problematic of the financing. Determination of categories “property and sources of coverage”. Structure of property and sources of coverage. Links between amount of property and sources for the property assurance.
2. Management of particular kinds of property in the connection with their source intensity.
3. Structural order, its determination. Assignment of the financial necessity of the order in the connection with the budget. General principles of the order costs monitoring, allocation of overhead costs to particular orders.
4.–5. Inner directions monitoring the issue of structural order financing. Evidence assurance.
6.–7. In-house and extraneous sources used for the financing of the structural order (the economic result of current and past period, advance payments, leasing, funding). Comparison of particular sources from the aspect of the economic convenience and their assurance.
8. Financial plan of the order.
9. Monitoring of the structural order process from the aspect of technological and financial intensity.
10. Cash-flow of the firm and the cash flow of the structural order – planned and real. Management of order cash-flows, various way of the billing of the structural works. Sub-supplies from the financial aspect.
11.–12. Comparison of planned and real state of the structural order from the financial aspect.
13. Evaluation of the structural order. Enumerating and reasoning of differences between financial plan of the order and the reality. Responsibility for the differences. Motivation at the orders management.

Not applicable.

To observe real costs of construction order. Ability to manage cash flows within construction order by suitable choice of financing method.

Extent and forms are specified by guarantor’s regulation updated for every academic year.

Not applicable.

Not applicable.

BRANDON, Charles a DRTINA, Ralph: Management Accounting Strategy and Control. The McGraw Hill Companies, Inc., 1997. ISBN 0-07-114076-X. (EN)
GARRISON, Ray a NORREN, Eric a BREWER, Peter: Managerial Accounting. McGraw-Hill/Irwin, 2011. ISBN 978-0078111006. (EN)
KRÁL, Bohumil a kol.: Manažerské účetnictví. Management Press, Praha, 2010. ISBN 978-80-7261-217-8. (CS)
MĚKOTA, Vladimír a NĚMEC, Vladimír: Projektové řízení. Grada Publishing, 1996. ISBN 80-7169-287-5. (CS)
VALACH, Josef: Finanční řízení podniku. Ekopress, 1999. ISBN 80-86119-21-1. (CS)

Not applicable.