Czech

Not applicable.

Students will be able to recognize the possibilities and limitations of individual methods of classification of costs in terms of their explanatory power from the perspective of a manager with regard to specific companies,
The theoretical and practical level to acquire the knowledge necessary to determine the structure of costs in the calculation, the choice of calculation techniques and choice of costing system - all with regard to the specifics or the possibility of the company, or business.
- Learn how to build a simplified long-term budgets, short-term budgets and overhead costs, including methods of their control

Basic knowledge in the area of financial accounting (principles of bookkeeping, basics of accounting generally and at the level of given accounting calculations, knowledge of accounting statements), general knowledge in of microeconomics and enterprise corporate economics.

Not applied.

The lessons consist of two-hour lecture and two-hour practical seminar. The lecture combines theory with illustrative examples. The practical exercise is concerned on handling numerical tasks.

The course-unit credit is conditional on the following
1. solving of a written example - applying costing techniques ..... max 20 %
2. preparation of a short-term budget ............................. max 20 %

In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate.

Conditions for passing an exam:
Passing course unit credit
Students have to demonstrate their knowledge acquired in the course and be able to apply it in practice.
Form of examination:
- oral - testing students' knowledge acquired in the course (maximum 60 %).

The resulting classification POINTS
The final evaluation of exercise 40
Oral examination of the knowledge acquired 60
TOTAL POINTS 100

Grading Scale
GRADE score (in%)
A - 100-91
B - 90-81
C - 80-71
D - 70-61
E - 60 -50
F - 49 and less

The basic thematic content is as follows:
- Introduction,
- Costs and revenues, their importance and classification.
- Calculation - basic concepts (calculation method of calculation), definition of the subject-calculation - calculation of full costs and incomplete, - the attribution of costs calculation object (direct costs, indirect costs, methods of calculating indirect costs of production jednici) - cost structure in calculation - calculation formula - use calculation - calculation system (general scheme, costing system in a broader and narrower concepts) - structure calculations (preliminary, calculated as follows, planned, operational, resulting, specific)
- Budgets, (- basic concepts - a task significance, inspection, classification terms / types of budgets - the principles and methods of budgeting - a long-term budgets of their establishment, - short
and compiling their budgets - budgets, overheads and their methods of compiling, - reviewing the implementation of budgets - the behavioral aspects of the budget work.


The content of training is practicing the lectured topics, solving and processing of case studies individually and in groups.

Not applicable.

Understanding the importance of cost structure, acquisition of knowledge related to the preparation and use of calculations in both theoretical and practical-level applications.
Obtaining the theoretical and practical skills necessary for creating and controlling long-and short-term budgets and budgets of overheads)

Monitoring of students' individual work on the assigned tasks.

Not applicable.

Not applicable.

FIBÍROVÁ, Jana, ŠOLJAKOVÁ, Libuše, WAGNER, Jaroslav. Nákladové a manažerské účetnictví. 1. vyd. Praha : ASPI, 2007. 432 s. ISBN 978-80-7357-299-0. (CS)
HANUŠOVÁ, H.: Vnitropodnikové účetnictví.Akademické nakladatelství CERM, s.r.o. Brno, 2007, s.120. ISBN 978-80-214-3373-1 (CS)
KRÁL, B. a kol.: Manažerské účetnictví. 3. vyd. Praha: Management Press, 2010. 660 s. ISBN 978-80-7261-217-8.

Not applicable.