OPF:MPNPNKS Tender Calculation in Services - Course Information

MPNPNKS Tender Calculation in Services

Extent and Intensity

1/2/0. 4 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. Mgr. Ing. Jarmila Duháček Šebestová, Ph.D. (lecturer)
doc. Mgr. Ing. Jarmila Duháček Šebestová, Ph.D. (seminar tutor)
Ing. Karel Stelmach, Ph.D. (seminar tutor)

Guaranteed by

doc. Mgr. Ing. Jarmila Duháček Šebestová, Ph.D.
Department of Business Economics and Management – School of Business Administration in Karvina

Prerequisites

The course can be registered independently on the courses.

Course Enrolment Limitations

The course is also offered to the students of the fields other than those the course is directly associated with.

fields of study / plans the course is directly associated with

• Business Economics in Trade and Services (programme OPF, N_EKOMAN)

Course objectives

This course provides a comprehensive look at the methods, tools and techniques to control direct and indirect costs. Topics include planning, budgeting, standard costing, standardized approach to set up recipes, menu development, principles of purchasing, staffing and labour costs in area of services like accommodation, catering, transportation and others.

Syllabus

• 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
  

Literature

required literature
• ŠEBESTOVÁ, J. Nabídkové kalkulace ve službách. Karviná: SU OPF, 2009. ISBN 978-80-7248-526-0. info
• BURNS, P. Entrepreneurship and Small Business. London: Palgrave Macmillan, 2006. ISBN 1-4039-4733-3. info
• HRADECKÝ,M., KONEČNÝ, M. Kalkulace pro podnikatele. Praha:Prospektrum, 2003. ISBN 80-7225-002-7. info

recommended literature
• GUPTA, K.R. Cost management: measuring, monitoring. Delhi: Global India Pub, 2009. ISBN 978-938-0228-020. info
• JONES, T. Culinary calculations: simplified math for culinary professionals. 2nd ed. Hoboken: John Wiley, 2008. ISBN 04-717-4816-1. info
• FIBÍROVÁ, J., ŠOLJAKOVÁ, L., WAGNER, J. Nákladové a manažerské účetnictví. Praha: ASPI, a.s., 2007. ISBN 978-80-7357-299-0. info
• SYNEK, M. A KOL. Podniková ekonomika,4. přepracované vydání. Praha: C. H. Beck, 2007. ISBN 80-7179-892-4. info
• DRURY, C. Management accounting for business. London: Thomson Learning, 2005. ISBN 978-1-84480-152-7. info
• VYSUŠIL, J. Rozpočetnictví a vnitropodnikové plánování : sladění plánu a skutečnosti pro potřeby controllingu. Praha:Profess Consulting, 2004. ISBN 80-7259-012-X. info
• CLIFTON, M. Target costing: market-driven product design. New York: Marcel Dekker, 2004. ISBN 08-247-4611-2. info
• WEETMAN, P. Financial and Management Accounting. An Introduction. London: Prentice Hall, 2003. ISBN 0-273-65788-7. info
• DOYLE D.P. Strategické řízení nákladů. Praha: ASPI, 2002. ISBN 80-7357-189-7. info

Teaching methods

Interactive lecture
Lecture supplemented with a discussion
Skills demonstration
Seminar classes

Assessment methods

Written test
Credit

Language of instruction

Czech

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.

Teacher's information

Attendance in seminars 60 %, ongoing test (0-15 points), course credit test (0-35 points), and minimum of 30 points in total is required.

Activity	Difficulty [h]
Ostatní studijní zátěž	47
Přednáška	13
Seminář	26
Zápočet	30
Summary	116

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