Přístupnostní navigace
E-application
Search Search Close
Course detail
FP-KrnlPAcad. year: 2013/2014
The course focuses on the value processes conected with particular company's units, then it focuses on budgeting and budgets (rigid and flexible), where students should gain theoretical and practical skills to handle budgets, long-term, short-term budgets and overhead costs budget. The core of the course is costing, namely costing theory and practice of costing - business costs in relation to the cost of individual performances, transformation of costs in the budgeting and accounting (generic costs) and the calculation structure (direct and indirect costs) and the capacitance structure (variable and fixed costs). They go through both traditional and modern approaches in calculations.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
Course curriculum
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
Recommended literature
Classification of course in study plans
branch BAK-EP , 2 year of study, summer semester, compulsory
Lecture
Teacher / Lecturer
Exercise