| 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 |
| Lecturer(s) |
|---|
|
| 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. |
| Prerequisites |
|
unspecified
|
| 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 |
|
| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| Faculty: Faculty of Economics and Administration | Study plan (Version): Security Management in Enterprises (2015) | Category: Economy | 3 | Recommended year of study:3, Recommended semester: Summer |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Security Management in Enterprises (2013) | Category: Economy | 3 | Recommended year of study:3, Recommended semester: Summer |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Security Management in Enterprises (2014) | Category: Economy | 3 | Recommended year of study:3, Recommended semester: Summer |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Economics and Operation in Enterprises (2013) | Category: Economy | 3 | Recommended year of study:3, Recommended semester: Summer |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Economics and Operation in Enterprises (2014) | Category: Economy | 3 | Recommended year of study:3, Recommended semester: Summer |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Economics and Operation in Enterprises (2016) | Category: Economy | 3 | Recommended year of study:3, Recommended semester: Summer |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Security Management in Enterprises (2016) | Category: Economy | 3 | Recommended year of study:3, Recommended semester: Summer |