Modern Tools for Cost Management of Enterprises

Major: Economics
Code of subject: 8.051.00.M.034
Credits: 3.00
Department: Foreign Trade and Customs
Lecturer: Doctor of Economic Sciences, Professor Olha H. Melnyk, Doctor of Economic Sciences, Professor Andrij S. Zaverbnyj
Semester: 4 семестр
Mode of study: денна
Learning outcomes: • Ability to demonstrate in-depth knowledge of domestic and foreign scientific achievements and practical experience in the field of macro-, meso- and micro-economics. • Ability to demonstrate in-depth knowledge and understanding of various economic phenomena and processes at the macro, meso and micro levels. • Ability to demonstrate in-depth knowledge and understanding of the classical and modern methodological and methodological framework for research of economic phenomena and processes at the macro, meso and micro levels. • Ability to apply the acquired knowledge in various subject areas of economics to formulate and justify new theoretical positions and practical recommendations in a particular field of economic research. • Ability to integrate and apply the acquired knowledge from different interdisciplinary areas in the process of solving theoretical and applied problems in a specific field of economic research. • Ability to choose and apply the methodology and tools of scientific research in the implementation of theoretical and empirical research in the economic sphere. • Ability to diagnose and model economic processes at the macro, meso and micro levels.
Required prior and related subjects: -
Summary of the subject: The discipline examines current concepts and approaches to enterprise cost management; domestic and international regulatory framework for enterprise cost management; innovative types of cost typology for management purposes; the relationship between classic and modern enterprise cost management tools; peculiarities of choice of tools for calculating the cost of production of enterprises in market conditions; modern "hybrid" tools for order and process costing of enterprise products; modern tools for calculating the full and incomplete cost of production of enterprises; budgeting as a progressive tool for managing enterprise costs; modern tools for motivating employees for cost savings at enterprises, diagnostics of costs at enterprises, management of separate categories of expenses; modern tools and reserves to reduce the costs of enterprise activity; modern tools and sources of financial support for the costs of enterprise activity; modern information systems and technologies of enterprise cost management.
Assessment methods and criteria: • Current control (30 points): verbal express interview (5 points); written solution of test exercises and tasks (5 points); reports and presentations (10 points); individual research assignment (20 points). • Examination control (60 points): written component (40 points) and verbal component (20 points).
Recommended books: 1. Кузьмін О.Є. Управління витратами на підприємствах: [навч. посібн.] / О.Є. Кузьмін, О.Г. Мельник, У.І. Когут. – Львів: Видавництво Львівської політехніки, 2014. – 244 с. 2. Партин Г.О. Управління витратами підприємства: концептуальні засади, методи та інструментарій: монографія / Г.О. Партин. – К.: УБС НБУ, 2008. – 219 с. 3. Проблеми та теоретико-методичні засади управління витратами на машинобудівних підприємствах: [монографія] / О.Є. Кузьмін, А.М. Дідик, У.І. Когут, О.Г. Мельник; за заг. ред. д.е.н., проф. О.Є. Кузьміна. – Львів: «Тріада плюс», 2009. – 325 с. 4. Андрющенко І. С., Жилякова О. В. Технологія оцінювання та прогнозування витратності підприємств ресторанного господарства. Бізнес Інформ. 2020. №6. C. 122–128. 5. Варченко О. М., Свиноус І. В., Микитюк Д. М., Іванова Л. С., Биба В. А. Організаційно-економічна сутність управління витратами. Продовольчі ресурси 2020. № 4. С. 220-229.