Course: Tender Calculation in Services

» List of faculties » OPF » PEM
Course title Tender Calculation in Services
Course code PEM/NANKS
Organizational form of instruction Lecture + Seminary
Level of course Master
Year of study not specified
Semester Winter
Number of ECTS credits 4
Language of instruction English
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • STELMACH Karel, Ing. Ph.D.
  • ŠEBESTOVÁ Jarmila, doc. Ing. Ph.D.
  • RYLKOVÁ Žaneta, Ing. Ph.D.
Course content
1. Introduction to costing in Services. 2. Concepts of Costs, Classifications and Elements of Costs. 3. Tools and Techniques of Calculations. Costing systems. 4. Marginal costing. Margin of Safety. 5. Cost accounting and system of calculation. Cost audit. 6. Absorption costing versus Marginal costing system. 7. Service costing - technique of equivalent unit. 8. Service costing - technique of Standard costing. 9. Activity based costing (ABC). Importance, meaning and limits. 10. Costing and techniques of calculations in hotels, culinary calculations. 11. Calculations in other areas of services (transportation, retailing) 12. Analysis and Interpretation of Calculations. Budgeting. 13. Case studies

Learning activities and teaching methods
Interactive lecture, Lecture supplemented with a discussion, Skills demonstration, Seminar classes
  • unspecified - 13 hours per semester
  • unspecified - 30 hours per semester
  • unspecified - 47 hours per semester
  • unspecified - 26 hours per semester
Recommended literature
  • BURNS, P. Entrepreneurship and Small Business. London: Palgrave Macmillan, 2006. ISBN 1-4039-4733-3.
  • CLIFTON, M. Target costing: market-driven product design. New York: Marcel Dekker, 2004. ISBN 08-247-4611-2.
  • DRURY, C. Management accounting for business. London: Thomson Learning, 2005. ISBN 978-1-84480-152-7.
  • GUPTA, K.R. Cost management: measuring, monitoring. Delhi: Global India Pub, 2009. ISBN 978-938-0228-020.
  • JONES, T. Culinary calculations: simplified math for culinary professionals. 2nd ed.. Hoboken: John Wiley, 2008. ISBN 04-717-4816-1.
  • WEETMAN, P. Financial and Management Accounting. An Introduction. London: Prentice Hall, 2003. ISBN 0-273-65788-7.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
School of Business Administration in Karvina Business Economic in Trade and Services (13) Economy 2 Winter