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Main menu for Browse IS/STAG
Course info
KIV / NSA
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Course description
Department/Unit / Abbreviation
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KIV
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NSA
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Academic Year
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2023/2024
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Academic Year
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2023/2024
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Title
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Cost and Structural Analysis
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Form of course completion
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Exam
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Form of course completion
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Exam
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Accredited / Credits
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Yes,
6
Cred.
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Type of completion
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Combined
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Type of completion
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Combined
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Time requirements
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Lecture
3
[Hours/Week]
Tutorial
2
[Hours/Week]
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Course credit prior to examination
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Yes
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Course credit prior to examination
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Yes
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Automatic acceptance of credit before examination
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No
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Included in study average
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YES
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Language of instruction
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Czech
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Occ/max
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Automatic acceptance of credit before examination
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No
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Summer semester
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0 / -
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0 / -
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0 / 0
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Included in study average
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YES
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Winter semester
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0 / -
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0 / -
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0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Summer semester
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Semester taught
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Summer semester
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Minimum (B + C) students
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10
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Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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Czech
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Internship duration
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0
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No. of hours of on-premise lessons |
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Evaluation scale |
1|2|3|4 |
Periodicity |
každý rok
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Evaluation scale for credit before examination |
S|N |
Periodicita upřesnění |
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Fundamental theoretical course |
No
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Fundamental course |
No
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Fundamental theoretical course |
No
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Evaluation scale |
1|2|3|4 |
Evaluation scale for credit before examination |
S|N |
Substituted course
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None
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Preclusive courses
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N/A
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Prerequisite courses
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N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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KIV/FINS
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Histogram of students' grades over the years:
Graphic PNG
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XLS
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Course objectives:
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Acquire knowledge of information systems used for cost and managerial accounting, cost and revenue flows monitoring and modelling, cost objects definition in practice and draw up fundamental cost analysis.
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Requirements on student
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Credits:
- written test
- students project development
- deadline:
Exam:
- discussion on students project
- examine questions
In detail:
http://www.kiv.zcu.cz/~novyp/nsa/nsa.html
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Content
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1. Cost accounting systems, information systems used for cost and managerial accounting, interest in application, organization and methods, history of cost and managerial accounting, controlling.
2. Cost in general and classification cost by product, cost object, cost drivers, cost accumulation and allocation, direct and indirect costs, variable and fixed costs, average costs.
3. Cost calculation-costing, costing by division, overhead rates costing-proration method, equivalent units in costing, relationships of merchandising company and manufacturing company, inventoriable costs, period (noninventoriable) costs.
4. Cost-Volume-Profit Analysis, methods of computing the break even point, what-if analysis, sales mix method, role of income taxes, nonprofit institutions and CVP analysis.
5. Cost accounting systems of two major cost object: departments and products, job-order product costing vs. process costing, applying factory overhead to products, budgeted overhead application rates, underapplied and overapplied overhead, actual costing and normal costing systems.
6. Job-order costing for planning and control of services, three different job-costing approaches: [1-1-1], [n-1-1], [n-m-k], [direct costs-indirect cost pools-indirect cost application rates].
7. Process-costing systems for mass production of like units, inventory costing problem, physical units and equivalent units, weighted-average method, FIFO.
8. Activity-based accounting systems (ABC), indirect cost pools, indirect cost applications bases, direct product costs, differences between typical costing systems and ABC.
9. Master budget, definition and role of budgets, operating and financial budgets. Overview of information systems that includes expected results and historical or actual results, static and flexible (variable) budgets.
10. Variance analysis, variances of static-budget, flexible-budget and sales volume, standard costs, flexible budgets and standards, 4-variance analysis.
11. Standard costing and variance analysis, standard costing methods in comparison actual costing and normal costing.
12. Absorption costing and variable costing, actual, normal and standard costing in comparison variable and absorption costing, comparison of six alternative costing systems.
13. Cost estimation and prediction, cost functions, regression analysis method, learning curve and cost functions.
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Activities
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Fields of study
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Guarantors and lecturers
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Literature
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Recommended:
Kovanicová, Dana. Abeceda účetních znalostí pro každého. 16. aktualiz. vyd. Praha : Polygon, 2006. ISBN 80-7273-130-0.
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Recommended:
Fess, Philip E., Warren, Carl S. Accounting Principles. 15th ed. Cincinnati : South-Western Publishing Co., 1987. ISBN 0-538-00300-6.
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Recommended:
Horngren, Charles T. Cost accounting : A Managerial emphasis. 7th ed. New Yersey : PRENTICE HALL, 1991. ISBN 0-13-17813-8.
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Recommended:
Synek, Miloslav. Manažerská ekonomika. 2., přeprac. a rozš. vyd. Praha : Grada, 2001. ISBN 80-247-9069-6.
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Recommended:
Lazar, Jaromír. Manažerské účetnictví, kontrola a řízení nákladů v praxi. GRADA Publishing, Praha, 2001. ISBN 80-7169-985-3.
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Recommended:
Král, Bohumil. Nákladové a manažerské účetnictví. 1. vyd. Praha : Prospektrum, 1997. ISBN 80-7175-060-3.
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Recommended:
Macík, Karel. Účetnictví pro manažerskou praxi. 1. vyd. Praha : Grada, 2000. ISBN 80-7169-914-4.
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On-line library catalogues
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Time requirements
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All forms of study
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Activities
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Time requirements for activity [h]
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Preparation for an examination (30-60)
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30
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Contact hours
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65
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Preparation for comprehensive test (10-40)
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20
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Graduate study programme term essay (40-50)
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45
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Total
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160
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
aplikovat metody počtu pravděpodobnosti a statistiky v rozsahu a obsahu předmětů KMA/PSA a KMA/SA1 |
programovat a využívat programovacích technik (jazyk Java nebo C/C++, C#) v rozsahu a obsahu předmětů KIV/PPA1 a KIV/PPA2 |
provádět finanční analýzy v rozsahu a obsahu předmětu KIV/FIA |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
používat metody analýzy časových řad v praktických úlohách |
provádět detailní finanční analýzu včetně vícerozměrných klasifikací |
využívat systémy typu BENCHMARKING |
porozumět struktuře a vlastnostem dat, která jsou obsahem finančních informačních systémů |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
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Learning outcomes
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Knowledge - knowledge resulting from the course: |
členit náklady a výnosy ve vnitropodnikovém informačním systému |
navrhovat datové struktury v nákladových systémech orientovaných na výkony a střediska |
ovládat metody kalkulace nákladů, metody variabilních nákladů a činnostních modelů |
ovládat nástroje zpětnovazebního řízení a metody odchylek |
rozumět problematice analýzy bodu zvratu a citlivostní analýze |
Skills - skills resulting from the course: |
analyzovat reálnou podnikovou strukturu a datové a nákladové toky |
aplikovat metody lineární regrese pro sledování vývoje nákladů |
definovat nákladové objekty včetně jejich popisu a metadat |
navrhovat zpětnovazební systémy sledování odchylek |
používat metody kalkulací nákladů na nákladové objekty a provádět citlivostní analýzu v praxi |
Competences - competences resulting from the course: |
N/A |
N/A |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Oral exam |
Test |
Seminar work |
Skills - skills achieved by taking this course are verified by the following means: |
Oral exam |
Seminar work |
Competences - competence achieved by taking this course are verified by the following means: |
Oral exam |
Seminar work |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Interactive lecture |
One-to-One tutorial |
Self-study of literature |
Skills - the following training methods are used to achieve the required skills: |
Individual study |
Interactive lecture |
One-to-One tutorial |
Task-based study method |
Competences - the following training methods are used to achieve the required competences: |
Individual study |
Interactive lecture |
Task-based study method |
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