Czech

2

Not applicable.

Student on the basis of knowledge of bachelor's degree, master's degree courses focused on financial, internal and managerial accounting is able to acquire their knowledge and skills and to developing them.

What should the student know before study the subject:
The knowledge of financial, corporate and managerial accounting, work on PC, MS Excel 2002 suspected.

Not applicable.

Exercises promote the practical mastery of subject presented in lectures or assigned for individual study with the active participation of students.

Solving 7 exercises (from 7 exercises)
Each exercise is evaluated by 10 points.
A case study is evaluated by up to 30 points.
The maximum is 100 points – to get the Pass at least 80 points needed.

Content of seminars:
- Introduction into the exercise, setting the conditions for obtaining the Pass. Introduction into solving the tasks with the help of MS Excel
- The Costs definition – exercise No. 1
- The management of the fixed and accelerating Costs – exercise No.2
- The optimalization tasks, short-time deciding tasks, the sensitiveness of the parametres – exercise No. 3
- Calculation of complete and incomplete cost - calculation formula, calculation of overhead rates - exercise No. 4
- The Activity Based Costing – exercise No. 5
- Deciding on investments - exercise No. 6
- The Target Costing – exercise No. 7
- Assigning of case study, consultation
- Working out of case study, consultation
- Working out of case study, consultation, handover case study
- Evaluation of given examples and case studies, the credit

Not applicable.

The aim of the subject is to focus on the analysis of the costs from the point of cost accounting, managerial accounting and cost management. The analysis of costs and mathematical calculation are important for managerial deciding. The Cost management provides with information for management and especially for deciding, the student must be able to set the requirements for different deciding tasks, must be able to controll the information, analyse and hand in a result to the managers.
The subject is based on the principle of programmatic way of training.

The participation on concentration trainings.
The consultation.
The continuous preparation for concentration trainings (self study from literature.
Working on the exercises.

Not applicable.

Not applicable.

SYNEK, M. Manažerská ekonomika, 3.vyd. Praha: Grada Publishing, 2003. 472 s. ISBN 80-247-0515-X. (CS)
SYNEK, M. Podniková ekonomika. 2.vyd. Praha:C.H.Beck, 2000. 456s. ISBN 80-7179-388-4 (CS)
BROŽ, M. Excel pro manažery a ekonomy, 1.vyd. Praha:CP Books, 2005. 424 s. ISBN 80-251-0499-0 (CS)

Not applicable.

26 hours, compulsory