Course syllabus E15-0022-B - Costing and Budgeting (FEM - WS 2019/2020)

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Slovak University of Agriculture in Nitra
Faculty of Economics and Management
Course unit code:
Course unit title:
Costing and Budgeting
Planned types, learning activities and teaching methods:
2 hours weekly / 26 hours per semester of study (on-site method)
2 hours weekly / 26 hours per semester of study (on-site method)

Semester: Business Economics - bachelor (required), 5. semester
Business Management - bachelor (required), 5. semester
Environmental Economics and Management - bachelor (required), 5. semester
Level of study:
Prerequisites for registration:
Assesment methods :
During the semester student will write two continuous written tests of 20 points, in a total of 40 points. Final written exam counts for 60 points. The sum of the points of passing the subject together is 100 points. At least 93 points must be obtained to get A grade, at least 86 points for B grade, at least 79 points for C grade, at least 72 points for D grade and at least 64 points for E grade.
Learning outcomes of the course unit:
Student will get a new knowledge on costing and budgeting system in the firm, he will know the new methods of costing and budgeting. After completion of the subject the student understands the relationships between costing, budgeting, planning and accounting, is able to solve costing and budgeting questions, is able to apply knowledge when preparing cost calculation and budget proposal, is able to analyse individual items of the cost calculation and firm budget and is able to identify the impact of these items on the economic results.
Course contents:
The content of this course will include introduction to different costing and budheting methods, cost structure needed for costing and budgeting, specific features of costing used in services, construction companies, banks, insurance companies and in agriculture and different methods of budgeting.
Recommended or required reading:
FOLTÍNOVÁ, A. a kol.: Kalkulácie a rozpočty – príklady. Ekonóm, 2004. ISBN 80-225-1790-9
Janok, M.: Nákladové a cenové kalkulácie, 2002, MikaConsult, 227 s., ISBN 80-968504-2-3
KUPKOVIČ, M.: Kalkulácie a rozpočty. Bratislava: Sprint, 2002, ISBN 80-8848-95-4
Lang, H.: Manažérske účetníctví, teorie a praxe, 2005, C.H.Beck Praha, s. 216, ISBN 80-71-79-419-8
MACÍK, K., ZRALÝ,M.: Kalkulace a rozpočetnictví. Praha: Vydavatelství ČVUT, 2008. 213 s. ISBN 9788001039267 3
PONIŠČIAKOVÁ, O.: Náklady a kalkulácie v manažérskom účtovníctve, 2010, IURA Edition, 2010, 199 s., ISBN 9788080783600
SHIM, J.K., SIEGEL, J.G.: Budgeting Basics and Beyond. John Wiley and Sons, 2005. 401s. ISBN978-0-471-72502-2

Language of instruction:
Evaluation of course unit:
Assessed students in total: 528

16,3 %
21,4 %
22,7 %
20,6 %18,6 %0,4 %
Name of lecturer(s):
Ing. Zuzana Bajusová, PhD. (examiner, instructor)
Ing. Ľudmila Dobošová, PhD. (examiner, instructor)
doc. Ing. Daniela Hupková, PhD. (examiner, instructor, lecturer, person responsible for course)
Ing. Veronika Mihálová, PhD. (instructor)
Last modification:
11. 3. 2019
doc. Ing. Daniela Hupková, PhD. and programme supervisor

Last modification made by Iveta Kunová on 03/11/2019.

Type of output: