Tools and Technologies for Enterprise Cost Management

Major: Management
Code of subject: 8.073.00.M.030
Credits: 3.00
Department: Foreign Trade and Customs
Lecturer: Doctor of Economic Sciences, Professor Andrii S. Zavernyi
Semester: 4 семестр
Mode of study: денна
Learning outcomes: 1. In-depth knowledge of classical and modern concepts, theories, approaches, technologies of enterprise cost management. 2. In-depth knowledge of domestic and international regulatory framework for enterprise cost management. 3. In-depth knowledge of classical and modern tools for cost management of enterprises, its relationship, features of use and combination. 4. Ability to form and implement technology for managing the costs of enterprises on the basis of planning, diagnosing, controlling, regulating costs, organizing cost centers, motivating employees to reduce costs in enterprises. 5. Ability to choose and apply modern tools for order and process costing of enterprises. 6. Ability to choose and apply modern tools for calculating the full and partial cost of production of enterprises. 7. Ability to develop and make management decisions on financial support and cost reduction of enterprises using modern tools.
Required prior and related subjects: Prerequisite: Historical paradigms and modern management theories Co-requisites: Analytical and numerical research methods
Summary of the subject: The discipline examines modern concepts and approaches to cost management of enterprises ; domestic and international regulatory framework for enterprise cost management; innovative directions of typology of expenses for the purposes of management; modern tools and technologies for order and process costing of enterprises; calculation of full and incomplete cost of production of enterprises; motivating employees to save costs at enterprises; diagnosing costs in enterprises; financial support and reducing the costs of enterprises.
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. Системно-орієнтоване управління витратами промислового підприємства: [монографія] / Г.О. Партин, А.І. Ясінська. – Л.: ЗУКЦ, ПП НВФ «Біарп», 2011. – 200 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. Управління витратами: навч. посіб. / Кузьмін О.Є., Данилюк М.О., Мельник О.Г. [та ін.] ; за ред. д.е.н., проф. Кузьміна О.Є. та д.е.н., проф. Данилюка М.О. – Івано-Франківськ: Симфонія форте, 2017. – 264 с. 5. Управління витратами на утримання і розвиток персоналу підприємств : [монографія] / С.С. Нісфоян . – Кропивницький: Видавець ЛисенкоВ.Ф., 2020. – 268 с.