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Lecturer(s)
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Hintermüller František, Ing. Ph.D.
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Course content
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The course is focused on cost management and cost calculations in the production, using both traditional and modern approaches to the cost calculation of product and production process. Practical calculations in relation to individual lectures are performed in the seminars. 1. Basic terms of cost calculations 2. Calculation of costs by type of costs 3. Calculation of costs by cost points 4. Calculation of cost per cost object 5. Calculation based on full cost 6. Direct costing 7. Process cost management - ABC method 8. Process cost management - PKR method 9. Target Costing 10. Cost analysis
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Learning activities and teaching methods
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Interactive lecture, Lecture with practical applications
- Undergraduate study programme term essay (20-40)
- 30 hours per semester
- Contact hours
- 40 hours per semester
- Preparation for an examination (30-60)
- 50 hours per semester
- unspecified
- 20 hours per semester
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| prerequisite |
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| Knowledge |
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| describe and explain basic economic indicators |
| characterize the costs of an industrial company |
| characterize the relations between the activities and costs of an industrial company |
| Skills |
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| apply knowledge of theoretical courses in solving problems in cost calculations |
| determine the cost of the product by traditional calculation |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| describe the position and role of cost accounting |
| explain the principle of individual types of calculations |
| describe the principle of cost analysis and its types |
| Skills |
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| choose the appropriate method for calculating costs related to specific case |
| calculate costs in relation to both the product and the production process |
| analyze product costs |
| Competences |
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| N/A |
| N/A |
| teaching methods |
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| Knowledge |
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| Interactive lecture |
| Self-study of literature |
| E-learning |
| Multimedia supported teaching |
| Skills |
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| Practicum |
| Individual study |
| E-learning |
| Multimedia supported teaching |
| Competences |
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| Interactive lecture |
| Practicum |
| assessment methods |
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| Knowledge |
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| Combined exam |
| Seminar work |
| Skills |
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| Skills demonstration during practicum |
| Seminar work |
| Individual presentation at a seminar |
| Competences |
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| Combined exam |
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Recommended literature
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Blokdyk Gerardus. Activity Based Costing A Complete Guide - 2020 Edition. 5STARCooks, 2019. ISBN 978-0655928249.
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Bragg S.M. Cost Accounting Fundamentals: Sixth Edition: Essential Concepts and Examples. AccountingTools, Inc., 2019. ISBN 978-1642210231.
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Kleinová, Jana; Čechura, Tomáš,; Broum, Tomáš. Ekonomické analýzy a hodnocení výrobních procesů a produktů. [Plzeň] : SmartMotion, 2013. ISBN 978-80-87539-53-8.
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Král, Miloslav a kol. Manažerské účetnictví. 4. vyd.. Praha: Management Press, 2019. ISBN 978-80-7261-568-1.
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Lazar, Jaromír. Manažerské účetnictví a controlling. 1. vyd. Praha : Grada, 2012. ISBN 978-80-247-4133-8.
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Macík, Karel; Vysušil, Jiří. Vnitropodniková ekonomika. 2., přeprac. vyd. Praha : Vydavatelství ČVUT, 2003. ISBN 80-01-02425-3.
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Olfert, Klaus. Kostenrechnung. Rhein : Friedrich Kiehl Verlag, 2018. ISBN 978-3470511085.
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SYNEK, M. Manažerská ekonomika, 5. vydání. Praha: Grada, 2011. ISBN 978-80-247-3494-1.
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