Czech

Not applicable.

Students will understand the importance and the need of budgeting and costing from the point of view of management and consistency with economic activity within the company. Students will understand the theory of budgets and calculations in relation to practical examples. After completing the course, students will be able to evaluate the performance, find bottlenecks, propose their solutions, substantiate the results of operations of business and create the view of the future.

Students are expected to have general economic knowledge.

Not applicable.

Lectures consist of an explanation of basic principles, methodology of the discipline, problems and their solutions.

Expertise is verified by an oral examination. The oral exam consists of two technical questions based on theoretical lectures from the defined management costs area. Student is classificated after answering the given questions according to the grading scale ECTS.
Students skills are tested on one test. These results can be taken into account in the final oral examination.
TEST (13th week) 25 points
Minimum amount of points to pass the credit is 15 points.
The exam is given on the basis oral examination.

Sylabus of lectures:
Basic concepts, term costing, dcalculation unit, organizational and performance viewpoint of calculation, calculation process, budgets.
Budgeting, budgets and overhead analysis, function and content of the budget, long-term and short-term budgets, fixed and flexible budgets.
Classification of costs, generic costs and calculation costs, costs in relation to the use of operational capacity and other aspects of the structure of costs.
The concept of costing system, costing as part of the economic information system. Calculation of the full costs. Work in progress in terms of calculation, phase and the gradual calculations.
Overhead rates calculation, calculation base and allocation issues of calculation, more accurate costing calculations, usability og calculation of overhead rates.
Differential costing methods, standard costing method.
Dynamic calculation, use of cost functions for calculating the performance.
Calculation of incomplete cost, variable cost method and its application, the contribution to fixed costs and profit of first and second degree. Break-even point analysis.

Seminars:
Each seminar follows the previous lecture with an emphasis on practical training of the lectured topics.
1., 2. Build a short-term budget.
       Generic structure of costs. Checkered table.
3., 4. Creation of costing system in the enterprise.
       Calculation of full cost - dividing, with ratio numbers.
       Phase calculation, sequential.
5., 6. Calculation of overhead rates.
       Dynamic calculation.
7., 8. TEST I. Differential costing methods- standard method.
9., 10. Calculation of incomplete costs - single-stage, two-stage. Break even point.
11., 12. TEST II. Credit.

Not applicable.

The aim of the course is to familiarize students with issues of internal departments, with in-house costs in connection with corporate expenses, intercompany profit, internal revenues, internal calculations and creation of internal predation price, relationships between generic and calculation structure of costs (transition table), calculation of the full cost, standardized method of calculation, calculation of incomplete costs (method of variable costs, contribution margin method) and dynamic calculations.

Check during the semester is based on the completion of two tests. In the case of excused absence from seminars, teacher in justified cases can set substitute requierement, usually eork out alternative task.

Not applicable.

Not applicable.

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

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