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Lecturer(s)
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Ježek Jindřich, Ing. Ph.D.
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Course content
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The topic cost determination in the transport in connection to the budgeting and accounting. Methods used in cost calculations in the transport and other parts of output price, types of calculations. Direct and indirect cost, schedule cost, unit of calculation, output unit of measure, indicator of capacitive situation. Calculation formula according to the transport sections. Basic calculation cost sheets in the railway services. Procedures used in elaborating calculations in the railway services. Elaborating resulting cost calculations of railway transport within the railway network. Costs and pay-offs calculation scheme in the railway transport, recommended calculation methods (UIC) in the international transport, evaluating costs of traffic way. Cost calculation for lower organizational units in the railway transport (for train and track sectors). Question of evaluating costs in the loops and the railway sidings. Cost calculation in the road transport. Cost calculation in the water and the air transport. Requirements on the total comparable bill of costs, as an initial basis of harmonization conditions in evaluating transport and shipping production. Coordination in the cargo conveying - combine transport.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming)
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Learning outcomes
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To familiarise students with costs of single kinds of transport, methods of their calculations and procedures used in elaborating different types of calculations with using budgeting and accounting.
After passing this subject the student understands the topic costs in the transport and cost calculation in single transport sections.
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Prerequisites
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It's expected basic knowledge of accounting, general survey in the field transport and the ability to use basic mathematical calculations.
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Assessment methods and criteria
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Oral examination
The student must prove during the term and also by the exam, that he understands costs in the transport and the ability to make calculation by himself within taught topics. The tutor will notify the concrete requirements to the students within the first week of the term.
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Recommended literature
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Směrnice pro kalkulaci nákladů ČD, GŘ ČD.
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Eisler J., Kosina I. Kalkulace nákladů v dopravě. Pardubice, 2000.
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Kudláčková. Ceny, náklady a kalkulace. Praha.
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Svoboda. Kalkulace nákladů a cenová politika v tržní ekonomice. Praha.
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