Skills: The student will be able to recognise the possibilities and restrictions of individual means of classifying costs in terms of their predictive abilities from the point of view of the manager taking into account the specifics of the business entity. They realize the possibility of cost management and understand the connection between cost classification, calculations and their linkage to budgets.
Skills: On both theoretical and practical levels, they acquire the knowledge necessary for determining the structure of costs in calculations, and choose the calculation techniques and systems – all with reference to the specifics or possibilities of the enterprise, or respectively the field of business.
They will learn to produce simplified long-term and short-term budgets and budget overheads including means of monitoring them.
Abilities: Students can produce a calculation formula with regard to the specific needs of the enterprise and using the appropriate technique allocate budget overheads to calculation unit/quantity, can produce simplified long-term and short-term budgets, and are able to check the implementation of the budget using monitoring methods selected with regard to the specific features of the company.

Basic knowledge of financial accounting, general knowledge of microeconomics and business economics.

Teaching takes the form of lectures, which are in the nature of an explanation of the basic principles, methodology of the discipline and problems.

Requirements for credit:

active participation in the classes (max. 1 absence without excuse) and
obtaining a minimum of 25 points from two continuous tests (1st test max. 25 points, 2nd test max. 25 points). Registration in the IS BUT is required for the tests.

A student who does not obtain the required number of points may take the test in a make-up period.

For students studying according to the ISP, one term of the test will be announced, which will include the whole discussed issue (max. 50 points).

The evaluation of the exercises enters into the overall evaluation of the course.

Examination requirements:

Knowledge is tested by an examination, which is written. Only students who are registered for the examination in IS and have credit are allowed to take the examination. The exam contains both theory and practical examples.

The time to complete the exam is 60 minutes. A maximum of 50 points can be obtained in the exam, a minimum of 25 points is required to pass the exam. Incorrect answers and unreadable answers are marked as unsatisfactory.

The final course grade is the sum of the credit and exam scores. The examination is graded according to the ECTS scale.

1. Introduction to the topic, definition of cost accounting and its relationship to financial and management accounting
2. Classification of costs in management accounting
3. Calculation types of costs, costing (basic terms, costing formulas, costing system)
4. Costing methods 1 (Costing by Division, Costing with Equivalence Numbers, Costing of Hourly Overhead Rates)
5. Costing methods 2 (Overhead Rates Costing, Phase Costing, Sequential Costing, Costing of Aggregated Outputs)
6. Costing methods 3 (Dynamic Costing, Full Costing, Activity-Based Costing - ABC, Standard Costing)
7. Test - Costing
8. Budget and its functions, types of budgets 1 (index method of budgeting)
9. Types of budgeting 2 (activity based budgeting, beyond budgeting, zero-based budgeting, overhead budgeting)
10. Controlling the execution of budgets, repeating the basic principles of cost accounting
11. Test - Budgets

Understanding the importance of cost breakdowns, gaining knowledge linked to the preparation and use of calculations both in theoretical field and on the level of practical applications.
Gaining theoretical and practical skills needed for the creation and monitoring of long-term and short-terms budgets and budget overheads.

Kontrola výsledků samostatné práce na zadaných úkolech.Kvalitu zpracování posuzuje pedagog.

• Programme BAK Bachelor's

  branch BAK-UAD-D , 3 year of study, winter semester, compulsory
  

• Programme BAK-UAD Bachelor's 3 year of study, winter semester, compulsory