26 hod., optionally

1. Costs and managerial accounting and their development 2. Usage of costing calculations in management 3. Influence of a type of business activity on costs accounting 4. Fundamental analysis 5.-6. Budgets (basic terminology, long-term, short-term and overhead cost budgets) 7.-8. Standard costs method (basic terminology, standard costs method applied in series production, single-part production the assembly-line, the piece, the homogeneous and the joint manufacture production, using of standard costs method for overhead costs) 9. Responsibility accounting 10.-11. Decision-making tasks not requiring funding instruments 12.-13. Decision-making tasks requiring funding instruments