Course detail
PC Seminar on Costs Management
FP-PpnmPAcad. year: 2014/2015
The subject brings students into the problematics of the selected topics (solving the tasks and exercises), graphics solution from the area of the Cost Management on PC (using MS Excel 2002) included.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
The knowledge of financial, corporate and managerial accounting, work on PC, MS Excel 2002 suspected.
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
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.
Course curriculum
- 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
Work placements
Aims
The subject is based on the principle of programmatic way of training.
Specification of controlled education, way of implementation and compensation for absences
The consultation.
The continuous preparation for concentration trainings (self study from literature.
Working on the exercises.
Recommended optional programme components
Prerequisites and corequisites
Basic literature
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)
Recommended reading
Classification of course in study plans