FIUBPNUC Cost Accounting

School of Business Administration in Karvina
Winter 2014
Extent and Intensity
1/2/0. 5 credit(s). Type of Completion: zk (examination).
doc. Dr. Ing. Jaromír Lazar (lecturer)
doc. Dr. Ing. Jaromír Lazar (seminar tutor)
Guaranteed by
doc. Dr. Ing. Jaromír Lazar
Department of Finance and Accounting – School of Business Administration in Karvina
Contact Person: Ing. Ivana Koštuříková, Ph.D.
There are no conditions to complete the course and the course can be recorded independently from other 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
Course objectives
The objective of the subject is to provide the students with key information from the area of cost accounting. The subject follows up with the knowledge of financial accounting and determines the differences in the contents and conception of the information of financial and cost accounting. It emphasizes the essence and difference in accounting information for the management of the aspect of outputs (calculation-output accounting), management of the responsibility aspect (the responsibility accounting) and the management of processes (process accounting). It explains the basic tools of the management of values - the system of calculations, budgets and internal corporate prices and their consequent application of acquired knowledge in responsibility management of outputs, in the application of the method of standard costs and benefits (so-called "Standard Costing"), namely in two basic forms - Absorption Costing a Variable Costing.
  • 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
    required literature
  • VANDERBECK, E. J. Principles of cost accounting. [Masdon, Ohio?]: South Western/Cengage Learning, 2013. ISBN 978-1-133-18788-2. info
  • BRAGG, S. M. Cost accounting fundamentals: essential concepts and examples. Centennial, Colorado: Steven M. Bragg, 2012. ISBN 978-0-9800699-9-0. info
  • VALICOVÁ, A. Nákladové účetnictví. Karviná: SU OPF, 2011. info
  • KRÁL, B. A KOL. Manažerské účetnictví. 3. doplněné a aktualizované vydání. Praha: Management Press, 2010. ISBN 978-80-7261-217-8. info
  • FIBÍROVÁ, J., ŠOLJAKOVÁ, L., WAGNER, J. Nákladové a manažerské účetnictví. Praha: ASPI, a.s., 2007. ISBN 978-80-7357-299-0. info
    recommended literature
  • Odborné časopisy: Účetnictví, Účetnictví v praxi, Účetní poradenství, Finanční zpravodaj, Metodické aktuality Svazu účetních. info
  • ŠOLJAKOVÁ, L. Nákladové účetnictví v příkladech a úlohách. Praha: Oeconomika, 2007. ISBN 978-80-245-1172-6. info
  • SCHROLL, R., KRÁL, B., JANOUT, J., FIBÍROVÁ, J. Manažerské účetnictví. Praha: Bilance, 2005. ISBN Bez ISBN. info
  • CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS (LONDON). Manažerské účetnictví: oficiální terminologie = Management accounting: official termin. Praha: ASPI, 2003. ISBN 80-86395-43-X. info
  • FIBÍROVÁ, J. Reporting: moderní metoda hodnocení výkonnosti uvnitř firmy. Grada Publishing, 2001. ISBN 80-247-0066-2. info
Teaching methods
Skills demonstration
Seminar classes
Assessment methods
Language of instruction
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Teacher's information
active attendance in seminars 60%, ongoing test (min. 70 % success rate), combined exam
ActivityDifficulty [h]
Ostatní studijní zátěž66
The course is also listed under the following terms Winter 2015, Summer 2016, Winter 2016, Summer 2017, Summer 2018, Summer 2019, Summer 2020, Summer 2021, Summer 2022, Summer 2023, summer 2024.
  • Enrolment Statistics (Winter 2014, recent)
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