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Course detail
FP-UnuPAcad. year: 2019/2020
The course focuses on the following areas in particular:Costs and revenues, their meaning and possible breakdown (especially by type, purpose, calculation, by responsibility for creation, from the perspective of requirement for decisions)Management costing – calculation (terms, subject of calculation and its definition, attribution of costs to subject of calculation, calculation of full and variable costs, structure of costs in calculation, calculation system)- budgeting and budgets, (basic concepts, breakdown in terms of budgets, principles and methods of creating budgets, behavioural aspects of budgeting, long-term and short-term budgets, budget overheads, monitoring budget implementation)
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Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
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Aims
Specification of controlled education, way of implementation and compensation for absences
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Classification of course in study plans
branch BAK-UAD-D , 3 year of study, winter semester, compulsory
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