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Course detail
FP-rkPAcad. year: 2024/2025
The course focuses on the value processes associated with individual business units, focusing on the area of budgeting and budgets (rigid and flexible), where I had students gain theoretical and practical skills to handle budgets, long-term, short-term budgets and overheads. The core subject areas are costing, and costing theory and practice of costing - cost business relationship to the cost of individual performances, transformation costs in the budgeting and accounting (generic costs) and the structure calculation (direct and indirect costs) and the structure capacitance (variable and fixed costs). They go through both traditional and modern approaches in calculations...
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Entry knowledge
Students are expected to have general economic knowledge.
Rules for evaluation and completion of the course
Course completion:Examination: professional knowledge is verified by written and oral examination. In the written exam, the student is asked questions from the theoretical part defined by lectures in the given area of calculations and company budgets, in the oral exam, the student's deeper knowledge of the given subject is verified.Credit: The student's professional skills are verified on the basis of a test.TEST I (8th week of the academic year): 20 pointsTEST II (13th week of the academic year): 20 pointsThe minimum number of points to be awarded credit is 25 points.According to the Study and Examination Regulations, there is no remedial term of credit.
Completion of the course for students with individual study:Examination. In the written examination, the student is given questions from the theoretical part defined by lectures in the given area of company calculations and budgets; in the oral examination, the student's deeper knowledge of the given subject is tested.Credit: The student's professional skills are verified on the basis of a test.TEST I 20 pointsTEST II 20 pointsThe minimum number of points to be awarded credit is 25 points.According to the Study and Examination Regulations, there is no remedial term of credit.
Completion of the course in distance form:Examination.Credit: The student's professional skills are verified on the basis of an on-line test.TEST I (8th week of the academic year): 20 pointsTEST II (13th week of the academic year): 20 pointsThe minimum number of points to be awarded credit is 25 points.According to the Study and Examination Regulations, there is no remedial term of credit.
The control of teaching during the semester is on the basis of passing two tests.In the case of excused absence from the exercises, the teacher may, in justified cases, impose an alternative condition, usually the preparation of an alternative assignment.
Aims
Study aids
Prerequisites and corequisites
Basic literature
Recommended reading
Classification of course in study plans
Lecture
Teacher / Lecturer
Syllabus
Basic concepts, concept of calculation, calculation unit, departmental and performance aspect of calculation, calculation process, budgets.Classification of costs, generic costs and costing costs, costs in relation to the use of operating capacity and other aspects of cost breakdown.Full costing. Typical costing formula. Calculation by division and calculation using equivalence numbers. Concept of costing system, costing as part of the economic information system of the enterprise.Incremental costing, costing base and allocation issues of costing, refinement of costing calculations, applicability of incremental costing.Hourly overhead rate method. Dynamic calculation.Phased, sequential calculation - use of cost functions for performance calculation.Incomplete costing. Variable cost method and its use. One-stage and two-stage variable costing.Differential costing methods - standardised costing method. Standard cost method.Budgeting, budgets and overhead analysis, function and content of budgets, long and short term budgets, fixed and flexible budgets.Budgeting methods_ ZBB.Calculation in pooled production.
Exercise