Náklady, kalkulace a ceny - přednášky – Interactive syllabus

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Ing. Jaroslav Škrabal, Ph.D.

Náklady, kalkulace a ceny - přednášky

Ing. Jaroslav Škrabal, Ph.D.

Náklady, kalkulace a ceny - přednášky

Course objectives

Learning outcomes

Teaching methods

Assessment methods

Course objectives

Learning outcomes

Teaching methods

Assessment methods

Cílem předmětu je poskytnout studentům hlubší porozumění teoretických základům a klíčovým metodám v oblasti náklad, kalkulací a cen, které hrají klíčovou roli při krátkodobém ekonomickém rozhodování v podnicích. Důraz je kladen na praktické příklady, jako je analýza bodu zvratu, tvorba kalkulací pro výrobní pro výrobní a servisní podniky a strategie cenotvorby pro nové produkty. Studenti se seznámí s metodami stanovení nákladových funkcí, včetně klasifikační analýzy, metody dvou období a sumační metody. V rámci kalkulací se naučí postupy, jako je kalkulace dělením, přirážková kalkulace a metoda přiřazování nákladů podle aktivit (ABC). Cenotvorba zahrnuje procvičování metod zaměřených na zákazníka i nákladově orientovaných přístupů. Výuka je obohacena o příklady z reálné praxe, zahrnující řízení nákladů a tvorbu kalkulací ve výrobních i servisních podnicích.

Metody hodnocení

Zápočet: 70 % docházka na cvičení, semestrální projekt, zápočtový test.

Zkouška:

kombinovaná (písemná a ústní část).

Okruhy k ustni zkousce P1NKC

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Tutorial on the changes in Interactive Syllabus

What’s New Connection with the course syllabus
The grey bar on the homepage of the Interactive Syllabus is now more closely connected to the course syllabus. Four items are automatically retrieved from the syllabus and displayed when expanded.
What’s New Chapter Abstrakt and learning outcomes
For each chapter of the Interactive Syllabus, it is now possible to add a chapter abstract, learning outcomes, and an estimated study time requirements for the lesson. This allows teachers to more easily follow the methodological guidelines of the National Accreditation Bureau for courses taught in Distance and Combined Studies.
What’s New Highlighting key content
Internal elements of the Interactive Syllabus can now optionally be marked as key content or as an optional section. This provides instructors with another way to more easily follow the methodological guidelines of the National Accreditation Bureau for courses taught in Distance and Combined Studies.
What’s New Effective and Focused Learning
We have redesigned the display of interactive syllabi to support effective and focused student learning (the so-called “Learning First” approach). Everything that is not beneficial for studying within the interactive syllabus is minimized or removed.
What’s New Effective and Focused Learning
The most visible change is the simplification of the interface. The main system menu is now accessible via a dropdown in the top bar—located in the same place as on mobile devices.
What’s New Version History
Every change made in the interactive syllabus is now automatically saved as a version. You can return to any previous version of the content at any time and restore it. This means you no longer have to worry about accidentally overwriting or losing important data.
Study progress
The “Study progress” indicator shows students how far they have progressed in reading and completing the interactive syllabus. It takes into account viewed chapters, played videos, opened linked files, etc. Students can also easily identify skipped materials and return to them later.
Read rate
Teachers can view their students’ study progress indicator through the “Read rate” feature. This allows them to see how students are progressing in their studies. Teachers can easily identify students who have not yet opened the interactive syllabus and provide them with support.
Copying Content Between Interactive Syllabi
Copying Content Between Interactive Syllabi Chapters can now be copied easily from one interactive syllabus to another using the “Copy Chapters” function. This is especially useful for instructors whose courses overlap in content.
Validation
Validation checks whether the interactive syllabus is set up correctly. For example, it verifies that linked study materials are truly accessible to students and that any linked discussion exists. Validation is recalculated automatically every night.
Header
The interactive syllabus header image can now be repeated at the start of every chapter. Simply select “Zobrazovat úvodní obrázek ve všech kapitolách” when setting up the header image.
Display Switching
For users who dislike changes, we have temporarily kept the option to switch the interactive syllabus display back to the previous version. The IS will remember this preference and display interactive syllabi in the chosen view for that user.