Czech

Not applicable.

Students will understand the importance and the need for budgeting and costing from the management perspective and consistency in 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 results of operations, find lacks, propose solutions, substantiate the results of operations and business process 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.

Professional knowledge is verified by an oral examination. Student gets two specialized questions in the field of calculations and budgets of the company at an oral examination.
Skills Students are verified by on two tests. These results can be taken into consideration in the final oral examination.
Passing two control tests:
TEST I (6th-7th week academic year): 20 points
TEST II (9th-10th week academic year): 20 points
Min. points to the credit of 25 points.
Grade is given on the basis of two control tests and oral examination.

Syllabus of lectures:
Basic concepts, concept costing, costing individuals, organizational and product viewpoint calculation, calculation process, budgets.
Classification of costs, cost generic costing and costs, in relation to the use of operational capacity and other aspects of the breakdown of costs.
The concept of costing system, costing as part of the economic information system.
Calculation of complete nákladů.Typový vzorec.Kalkulace calculation using equivalence numbers.
Overhead rates calculation, calculation base calculation and allocation problems, more accurate costing calculations, usability calculation of overhead rates.
Calculation of constant cost function for estimating power.
Calculation of incomplete cost, variable cost method and its application.
Budgeting, budgets and overhead analysis, function and content of the budget, long-term and short-term budgets, fixed and flexible budgets.

exercise:
Each exercise builds on the previous lecture with an emphasis on practical training of Lectures
1., 2. Expenses by nature. Checkered table.
Build costing system in the enterprise.
3., 4. Calculation full cost-cutting, with evaluative numbers.
Calculation of phase, respectively.
5., 6. Calculation overhead rates.
Calculation dynamic.
7., 8. TEST I. Differential costing methods-standard method.
9., 10. Calculation parent-cost single-stage, two-stage. The tipping point.
Build a short-term budget
11, 12 TEST II. Credit.

Not applicable.

The aim of the course is to introduce students with issue of nternal departments, with in-house costs in connection with corporate expenses, intercompany profit by internal revenue, internal calculations and creation of internal predation price relationships between species and costing breakdown of costs (transition table), calculation of the full cost, standardized method of calculation, calculation of incomplete cost (method of variable costs, contribution margin method) and dynamic calculations.

Checking attendance during the semester is based on the completion of two tests. In the case of excused absence from seminars, teacher in justified cases set a condition usually develop alternative task.

Not applicable.

Not applicable.

KOCMANOVÁ, A. Ekonomické řízení podniku. Praha: Linde a.s., 2013. 358 s. ISBN 978-80-7201-932-8
MACÍK, K., ZRALÝ,M. Kalkulace a rozpočetnictví. Praha: Vydavatelství ČVUT, 2006.179 s. ISBN 80-01-02611-6.

FIBÍROVÁ, Jana, ŠOLJAKOVÁ, Libuše, WAGNER, Jaroslav. Nákladové a manažerské účetnictví. 1. vyd. Praha : ASPI, 2007. 432 s. ISBN 978-80-7357-299-0.
POPESKO,B. Moderní řízení nákladů.1.vyd. Grada. 2009. 240 s.ISBN 978-80-247-2974-9.