Course: Performance and Cost Analysis

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Course title Performance and Cost Analysis
Course code UPEM/KANV
Organizational form of instruction Lecture
Level of course Bachelor
Year of study 3
Semester Summer
Number of ECTS credits 3
Language of instruction Czech
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
  • Šenec Alexandr, PaedDr.
Course content
Introduction to business costs and outputs issue. Aspects of classification of costs, revenues and economic result. Classification of outputs and activities. Costs and revenues in term of outputs. Costs and revenues in term of organization. The ABC method and the structure of costs. Balance of revenues and costs. Calculation and price setting. Decision about operational activity of business. Decision about investment activity of business. Financial analysis and decision about resources.

Learning activities and teaching methods
Monologic (reading, lecture, briefing), Methods of individual activities
Learning outcomes
The aim of this subject is to deliver knowledge of business cost control and output control to students and to create the theoretical basis for study of other economic disciplines this way.
Student is supposed to acquire theoretical knowledge in the field of cost control and output control, and to be able to apply these knowledge in the business reality.

Assessment methods and criteria
Oral examination, Written examination, Home assignment evaluation

The assignment is granted upon passing continuous tests. The examination is written, or oral with a written preparation. Knowledge of lectured topics is required.
Recommended literature
  • FIBÍROVÁ, J. a kol. Nákladové účetnictví. Praha: VŠE, 2001.
  • KRÁL, B. a kol.:. Manažerské účetnictví. Praha: Management Press, 2006.
  • LANDA, M., POLÁK, M.:. Ekonomické řízení podniku. Brno: Computer Press, 2008.
  • LAZAR, J. Manažerské účetnictví-řízení a kontrola nákladů v praxi. Praha: Grada 2001. ISBN 8071699853.
  • NEEDLES, B.E., POWERS, M., CROSSON, S.V. Financial and Managerial Accounting. Boston: Hougton Mifflin Company, 2005..
  • PETŘÍK, T. Ekonomické a finanční řízení firmy-manažerské účetnictví v praxi. Praha: Grada, 2005.
  • PETŘÍK, T.:. Procesní a hodnotové řízení firem a organizací .. Praha: Linde, 2007, ISBN 978-80-7201-648-8.
  • POPESKO, B.:. Moderní metody řízení nákladů. Praha: Grada Publishing, 2009.
  • ŠOLJAKOVÁ, L. Manažerské účetnictví pro strategické řízení. Praha: Grada Publishing, 2003.

Study plans that include the course