Course: Cost Accounting

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Course title Cost Accounting
Course code FIU/BPNUC
Organizational form of instruction Lecture + Seminary
Level of course Bachelor
Year of study not specified
Semester Winter and summer
Number of ECTS credits 5
Language of instruction Czech
Status of course Compulsory, Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • ŠELIGOVÁ Markéta, Ing.
  • ŠIMÍKOVÁ Iris, Ing. Ph.D.
  • LAZAR Jaromír, doc. Dr. Ing.
  • KOŠTUŘÍKOVÁ Ivana, Ing. Ph.D.
Course content
1. Introduction into cost accounting, the relationship between financial, tax, cost and management accounting 2. The organisation of accounting information in financial and cost accounting 3. The definition of basic concepts 4. The distribution of costs 5. The return of costs 6. I nformation tools for the management of outputs 7. The system of calculations and its application in management 8. Particularities of calculation with assigning costs according to activities 9. Accounting information for management from the aspect of responsibility 10. Management from the aspect of responsibility 11. The position of cost budgeting in the system of plans and budgets 12. The segmentation, compilation and verification of budgets 13. The method of standard costs and benefits

Learning activities and teaching methods
Skills demonstration, Seminar classes
  • unspecified - 13 hours per semester
  • unspecified - 40 hours per semester
  • unspecified - 66 hours per semester
  • unspecified - 26 hours per semester
Recommended literature
  • Odborné časopisy: Účetnictví, Účetnictví v praxi, Účetní poradenství, Finanční zpravodaj, Metodické aktuality Svazu účetních..
  • BRAGG, S. M. Cost accounting fundamentals: essential concepts and examples. Centennial, Colorado: Steven M. Bragg, 2012. ISBN 978-0-9800699-9-0.
  • FIBÍROVÁ, J. Reporting: moderní metoda hodnocení výkonnosti uvnitř firmy. Grada Publishing, 2001. ISBN 80-247-0066-2.
  • FIBÍROVÁ, J., ŠOLJAKOVÁ, L., WAGNER, J. Nákladové a manažerské účetnictví. Praha: ASPI, a.s., 2007. ISBN 978-80-7357-299-0.
  • CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS (LONDON). Manažerské účetnictví: oficiální terminologie = Management accounting: official termin. Praha: ASPI, 2003. ISBN 80-86395-43-X.
  • KRÁL, B. A KOL. Manažerské účetnictví. 3. doplněné a aktualizované vydání. Praha: Management Press, 2010. ISBN 978-80-7261-217-8.
  • SCHROLL, R., KRÁL, B., JANOUT, J., FIBÍROVÁ, J. Manažerské účetnictví. Praha: Bilance, 2005. ISBN Bez ISBN.
  • ŠOLJAKOVÁ, L. Nákladové účetnictví v příkladech a úlohách. Praha: Oeconomika, 2007. ISBN 978-80-245-1172-6.
  • VALICOVÁ, A. Nákladové účetnictví. Karviná: SU OPF, 2011.
  • VANDERBECK, E. J. Principles of cost accounting. [Masdon, Ohio?]: South Western/Cengage Learning, 2013. ISBN 978-1-133-18788-2.


Study plans that include the course