Course detail

Budgeting and Calculations

FP-UrkPAcad. year: 2018/2019

The course focuses on the following areas in particular:
Costs and revenues, their meaning and possible breakdown (especially by type, purpose, calculation, by responsibility for creation, from the perspective of requirement for decisions)
Management costing – calculation (terms, subject of calculation and its definition, attribution of costs to subject of calculation, calculation of full and variable costs, structure of costs in calculation, calculation system)
- budgeting and budgets, (basic concepts, breakdown in terms of budgets, principles and methods of creating budgets, behavioural aspects of budgeting, long-term and short-term budgets, budget overheads, monitoring budget implementation)

Learning outcomes of the course unit

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 from the field of financial accounting (principles of accounting, fundamentals of accounting both in general and at the level of specific accounting cases, knowledge of financial statements), general knowledge of microeconomics (fixed and variable costs) and the economics of enterprises (own costs, full costs of own performance, cost price, market price).


Not applicable.

Recommended optional programme components

Not applicable.

Recommended or required reading

KRÁL, B. a kol.: Manažerské účetnictví. 3. vyd. Praha: Management Press, 2010. 660 s. ISBN 978-80-7261-217-8.
FIBÍROVÁ, Jana, ŠOLJAKOVÁ, Libuše, WAGNER, Jaroslav. Nákladové a manažerské účetnictví. 1. vyd. Praha : ASPI, 2007. 432 s. ISBN 978-80-7357-299-0. (CS)
HANUŠOVÁ, H.: Vnitropodnikové účetnictví.Akademické nakladatelství CERM, s.r.o. Brno, 2007, s.120. ISBN 978-80-214-3373-1 (CS)

Planned learning activities and teaching methods

The course contains lectures that explain basic principles, problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.

Assesment methods and criteria linked to learning outcomes

Examination requirements:
Knowledge is tested in an oral examination.
Students will only be admitted to the examination who have applied and have the credit entered in IS.
The examination involves responding to two open questions, which the examiner gives the students in writing. The student has time to prepare these, which they can do also in writing (essential is the capacity for practical application) and then they present this orally to the examiner …….. 60%

The resulting assessment of the course is the sum of the assessment of the seminars and the examination. The assessment is classified according to the ECTS scale.

Language of instruction


Work placements

Not applicable.

Course curriculum

The basic thematic content is as follows:
- Introduction,
- Costs and revenues, their importance and classification.
- Calculation - basic concepts (calculation method of calculation), definition of the subject-calculation - calculation of full costs and incomplete, - the attribution of costs calculation object (direct costs, indirect costs, methods of calculating indirect costs of production jednici) - cost structure in calculation - calculation formula - use calculation - calculation system (general scheme, costing system in a broader and narrower concepts) - structure calculations (preliminary, calculated as follows, planned, operational, resulting, specific)
- Budgets, (- basic concepts - a task significance, inspection, classification terms / types of budgets - the principles and methods of budgeting - a long-term budgets of their establishment, - short
and compiling their budgets - budgets, overheads and their methods of compiling, - reviewing the implementation of budgets - the behavioral aspects of the budget work.

The content of training is practicing the lectured topics, solving and processing of case studies individually and in groups.


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.

Specification of controlled education, way of implementation and compensation for absences

Control of the results of the independent work on the assigned tasks. The quality is assessed by the teacher.

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-UAD , 3. year of study, winter semester, 6 credits, compulsory

Type of course unit



26 hours, optionally

Teacher / Lecturer


13 hours, compulsory

Teacher / Lecturer