"K problematice full cost a zaveden\u00ED t\u00E9to metodiky na Technick\u00E9 univerzit\u011B v Liberci"@cs . "P(EE2.4.16.0010)" . . . "Full Cost: V\u00FDzva, nebo hrozba? Aneb Full Cost, nebo Flat Rate?" . "Brno" . "[F842C6829072]" . . . . "full cost, indirect costs, project, managerial accounting, Technical University of Liberec"@en . . . . . . "144134" . "10.5817/CZ.MUNI.P210-6094-2012" . "\u010Cl\u00E1nek je zam\u011B\u0159en na problematiku full cost a zaveden\u00ED t\u00E9to metodiky kalkulac\u00ED n\u00E1klad\u016F na Technick\u00E9 univerzit\u011B v Liberci (TUL). Metodika fullcost by m\u011Bla pomoci TUL identifikovat \u00FApln\u00E9 n\u00E1klady v r\u00E1mci jednotliv\u00FDch \u010Dinnost\u00ED, um\u011Bt je p\u0159esn\u011Bji roz\u010Dlenit do skupin neuznateln\u00FDch a uznateln\u00FDch dle po\u017Eadavk\u016F legislativy a jednotliv\u00FDch poskytovatel\u016F a d\u00E1le do skupin p\u0159\u00EDm\u00FDch a nep\u0159\u00EDm\u00FDch podle intern\u00EDch pravidel TUL. TUL se touto problematikou zab\u00FDv\u00E1 ji\u017E n\u011Bkolik let a to nejen kv\u016Fli spln\u011Bn\u00ED podm\u00EDnek poskytovatel\u016F dotac\u00ED, ale i pro pot\u0159eby veden\u00ED TUL p\u0159i hodnocen\u00ED finan\u010Dn\u00ED udr\u017Eitelnosti \u010Dinnost\u00ED univerzity. V sou\u010Dasnosti na TUL funguje metodika v\u00FDpo\u010Dtu re\u017Eijn\u00EDch n\u00E1klad\u016F vymezen\u00E1 Pokynem kvestora upravuj\u00EDc\u00EDm v\u00FDpo\u010Det \u201Ere\u017Eijn\u00EDch\u201C n\u00E1klad\u016F na jednotliv\u00FDch \u010Dinnostech TUL \u010D. 1/2009 (z\u00E1kladn\u00ED metodika) [2] a d\u00E1le v Pokynu upravuj\u00EDc\u00EDm v\u00FDpo\u010Det \u201Ere\u017Eijn\u00EDch\u201C n\u00E1klad\u016F v r\u00E1mci projekt\u016F OPVK \u010D. 2/2009, je\u017E byl schv\u00E1len M\u0160MT. Tato metodika v\u0161ak nen\u00ED v n\u011Bkter\u00FDch d\u00EDl\u010D\u00EDch bodech dostate\u010Dn\u00E1. Z tohoto d\u016Fvodu TUL \u010Din\u00ED mnoh\u00E1 opat\u0159en\u00ED vedouc\u00ED k odstran\u011Bn\u00ED nedostatk\u016F. K zaveden\u00ED nov\u00E9 metodiky velmi p\u0159isp\u00EDv\u00E1 \u0159e\u0161en\u00ED projektu s n\u00E1zvem Zaveden\u00ED metodiky full cost na Technick\u00E9 univerzit\u011B v Liberci (Opera\u010Dn\u00ED program Vzd\u011Bl\u00E1v\u00E1n\u00ED pro konkurenceschopnost). C\u00EDlem \u010Dl\u00E1nku je sezn\u00E1mit \u010Dten\u00E1\u0159e s postupn\u011B prob\u00EDhaj\u00EDc\u00ED implementac\u00ED metodiky fullcost a se souvisej\u00EDc\u00EDmi probl\u00E9my, kter\u00E9 v pr\u016Fb\u011Bhu zav\u00E1d\u011Bn\u00ED nastaly." . "Masarykova univerzita, Brno" . "24620" . "RIV/46747885:24620/12:#0000026" . . . "3"^^ . "The problem of full cost and its implementation at the Technical university of Liberec"@en . . "\u010Cl\u00E1nek je zam\u011B\u0159en na problematiku full cost a zaveden\u00ED t\u00E9to metodiky kalkulac\u00ED n\u00E1klad\u016F na Technick\u00E9 univerzit\u011B v Liberci (TUL). Metodika fullcost by m\u011Bla pomoci TUL identifikovat \u00FApln\u00E9 n\u00E1klady v r\u00E1mci jednotliv\u00FDch \u010Dinnost\u00ED, um\u011Bt je p\u0159esn\u011Bji roz\u010Dlenit do skupin neuznateln\u00FDch a uznateln\u00FDch dle po\u017Eadavk\u016F legislativy a jednotliv\u00FDch poskytovatel\u016F a d\u00E1le do skupin p\u0159\u00EDm\u00FDch a nep\u0159\u00EDm\u00FDch podle intern\u00EDch pravidel TUL. TUL se touto problematikou zab\u00FDv\u00E1 ji\u017E n\u011Bkolik let a to nejen kv\u016Fli spln\u011Bn\u00ED podm\u00EDnek poskytovatel\u016F dotac\u00ED, ale i pro pot\u0159eby veden\u00ED TUL p\u0159i hodnocen\u00ED finan\u010Dn\u00ED udr\u017Eitelnosti \u010Dinnost\u00ED univerzity. V sou\u010Dasnosti na TUL funguje metodika v\u00FDpo\u010Dtu re\u017Eijn\u00EDch n\u00E1klad\u016F vymezen\u00E1 Pokynem kvestora upravuj\u00EDc\u00EDm v\u00FDpo\u010Det \u201Ere\u017Eijn\u00EDch\u201C n\u00E1klad\u016F na jednotliv\u00FDch \u010Dinnostech TUL \u010D. 1/2009 (z\u00E1kladn\u00ED metodika) [2] a d\u00E1le v Pokynu upravuj\u00EDc\u00EDm v\u00FDpo\u010Det \u201Ere\u017Eijn\u00EDch\u201C n\u00E1klad\u016F v r\u00E1mci projekt\u016F OPVK \u010D. 2/2009, je\u017E byl schv\u00E1len M\u0160MT. Tato metodika v\u0161ak nen\u00ED v n\u011Bkter\u00FDch d\u00EDl\u010D\u00EDch bodech dostate\u010Dn\u00E1. Z tohoto d\u016Fvodu TUL \u010Din\u00ED mnoh\u00E1 opat\u0159en\u00ED vedouc\u00ED k odstran\u011Bn\u00ED nedostatk\u016F. K zaveden\u00ED nov\u00E9 metodiky velmi p\u0159isp\u00EDv\u00E1 \u0159e\u0161en\u00ED projektu s n\u00E1zvem Zaveden\u00ED metodiky full cost na Technick\u00E9 univerzit\u011B v Liberci (Opera\u010Dn\u00ED program Vzd\u011Bl\u00E1v\u00E1n\u00ED pro konkurenceschopnost). C\u00EDlem \u010Dl\u00E1nku je sezn\u00E1mit \u010Dten\u00E1\u0159e s postupn\u011B prob\u00EDhaj\u00EDc\u00ED implementac\u00ED metodiky fullcost a se souvisej\u00EDc\u00EDmi probl\u00E9my, kter\u00E9 v pr\u016Fb\u011Bhu zav\u00E1d\u011Bn\u00ED nastaly."@cs . . "The article is focused on the issue of full cost and the implementation of this method of cost calculation at the Technical University of Liberec (TUL). Full cost methodology should help TUL to identify the full cost of each of its activities. It can be used to accurately divide costs into groups of ineligible and eligible costs according to the requirements of legislation and individual providers and also into groups of direct and indirect costs according to the internal rules of TUL. This has been a key issue for TUL for several years, not only for the conditions of grant providers but also for the management of TUL to have a better idea of the financial sustainability of university activities. Currently, TUL uses the method of calculating overhead costs as defined in the Bursar guideline No. 1/2009 (basic method) governing the calculation of the \u201Coverhead\u201D costs of individual activities at TUL and in the Instruction governing the calculation of \u201Coverhead\u201D costs under the OPEC project No. 2/2009 [2], which was approved by the Ministry of Education. This methodology, however, is not sufficient. For this reason, TUL has taken several steps to remedy the deficiencies. Implementation of the new methodology is helped greatly by the project entitled Implementation of full cost methodology at the Technical University of Liberec (Operational Programme Education for Competitiveness). The aim of this article is to familiarize the reader with the gradual implementation of the full cost methodology and the related issues that arose during the process."@en . "K problematice full cost a zaveden\u00ED t\u00E9to metodiky na Technick\u00E9 univerzit\u011B v Liberci" . . "Dubov\u00E1, Mark\u00E9ta" . . "3"^^ . "RIV/46747885:24620/12:#0000026!RIV13-MSM-24620___" . "978-80-210-6104-0" . . "http://conference.muni.cz/fullcost2012/cs/documents" . . "Pasekov\u00E1, Nina" . "2012-10-11+02:00"^^ . "K problematice full cost a zaveden\u00ED t\u00E9to metodiky na Technick\u00E9 univerzit\u011B v Liberci"@cs . "6"^^ . "The problem of full cost and its implementation at the Technical university of Liberec"@en . "K problematice full cost a zaveden\u00ED t\u00E9to metodiky na Technick\u00E9 univerzit\u011B v Liberci" . "Stach, Vladim\u00EDr" . . . "Masarykova univerzita" . .