Cost Management of Subjects of Foreign Trade Activity
Code of subject: 7.073.05.O.090
Department: Foreign Trade and Customs
Lecturer: PhD in Economics, Associate Professor Marta Ye. Adamiv
Semester: 2 семестр
Mode of study: денна
Завдання: The study of an educational discipline involves the formation of competencies in students of education: general competences: ZK4. Ability to motivate people and move towards a common goal. ZK7. Ability to abstract thinking, analysis and synthesis. special (professional, subject) competences of the specialty: SK1. Ability to choose and use management concepts, methods and tools, including in accordance with defined goals and international standards. SK4. Ability to effectively use and develop the organization's resources. SK9. Ability to analyze and structure organizational problems, make effective management decisions and ensure their implementation. SK10. Ability to manage the organization and its development. FCS1. The ability to demonstrate in-depth knowledge and understanding of the domestic and international methodological-applied and normative-legal framework for managing a wide range of customs operations at different levels. FCS2. The ability to plan, organize, control and regulate customs activities at various levels, to use classic and innovative mechanisms for motivating personnel in the field of customs activities.
Learning outcomes: As a result of studying the academic discipline, the student must be able to demonstrate the following program learning outcomes: PRN1. Critically consider, choose and use the necessary scientific, methodical and analytical tools for management in unpredictable conditions. PRN2. Identify problems in the organization and justify methods of solving them. PRN3. To design effective management systems of organizations. PRN12. To be able to delegate authority and management of the organization (subdivision). PRN13. Be able to plan and carry out informational, methodical, material, financial and personnel support of the organization (unit). PRNS1. Establish, develop and balance relations with domestic and foreign customs authorities, state control authorities, customs brokerage agencies, transport, logistics, insurance, legal, warehouse, specialized customs organizations in the process of customs clearance of goods and vehicles. KOM1. Conveying to specialists and non-specialists information, ideas, problems, solutions and own experience in the field of professional activity. KOM2. Ability to effectively form a communication strategy. AiB1. Management of complex actions or projects, responsibility for decision-making in unpredictable conditions. AiB2. Responsibility for the professional development of individuals and/or groups of individuals, the ability to further study with a high level of autonomy.
Required prior and related subjects: Previous academic disciplines: Business career financial management Strategic management Project management The following educational disciplines: Elective discipline Completion of master's qualification work
Summary of the subject: The content and structure of the discipline "Cost Management of Foreign Economic Activity Subjects" reflect the main provisions related to the acquisition by students of education of system knowledge in the field of formation, implementation and use of the cost management system of the enterprise in the domestic and foreign markets. The key goal is the development of students' practical skills and mastery of skills in the field of cost management of subjects of foreign economic activity, in particular regarding the systematization of the costs of subjects of foreign economic activity, identification of the costs of subjects of foreign economic activity according to various approaches, the selection and application of the method of calculating the cost of production, intended for export, planning the costs of subjects of foreign economic activity, organizing centers of responsibility of subjects of foreign economic activity, motivating employees to save costs of subjects of foreign economic activity, controlling, diagnosing and regulating the costs of subjects of foreign economic activity, developing and adopting management decisions regarding optimization of costs of subjects of foreign economic activity, identification of factors and reserves for reducing costs of subjects of foreign economic activity.
Опис: The essence and purpose of cost management of subjects of foreign economic activity. Costs of foreign economic activity as an object of management. Typology of expenses of subjects of foreign economic activity. Approaches to the identification of costs of subjects of foreign economic activity. Methods of calculating the cost of products intended for export. Planning of expenses of subjects of foreign economic activity. Organization of centers of responsibility of subjects of foreign economic activity. Motivating employees to save costs of subjects of foreign economic activity. Controlling, diagnosing and regulating expenses of subjects of foreign economic activity. Management decisions on cost optimization of subjects of foreign economic activity. Factors and reserves for reducing costs of subjects of foreign economic activity.
Assessment methods and criteria: Semester control is conducted in the form of an exam, which involves written (solving the exam ticket in the form of test tasks, theoretical questions and problems) and oral (answers to oral questions) components. Current control is carried out in the form of evaluation of public reports and presentations, execution and defense of an individual complex task, execution and defense of control works.
Критерії оцінювання результатів навчання: Evaluation of the student's learning results and achievements is carried out according to the institutional 100-point scale: 88-100 points - certified with the grade "excellent"; 71-87 points - certified with a grade of "good"; 50-70 points - certified with a "satisfactory" rating; 26-49 – "not certified"; 00-25 points - "not certified" - rating "unsatisfactory".
Порядок та критерії виставляння балів та оцінок: Practical lessons: in the course of studying the academic discipline, the student is expected to prepare and defend a presentation on a certain topic, which is evaluated with a maximum of 5 points, and the implementation and defense of a complex individual task, which is evaluated with a maximum of 20 points. The criteria for evaluating the presentation are: the content of the presentation, the level of disclosure of the given topic in the presentation materials, the relevance of the informational content of the presentation, the logic of the presentation of the material, the graphic design of the presentation, the oratorical abilities of the speaker, and the comprehensiveness of the answers to the questions. The criteria for evaluating a complex individual task are: adequacy and logic of the used method of performing the individual task, originality and adequacy of proposals for solving problems, reliability of the results obtained, meaningfulness and comprehensiveness of answers to the questions asked during the defense of the completed task; Examination control: based on the results of studying the academic discipline, an examination control covering written and oral components is provided. The written component consists of 15 tests (each test is evaluated with a maximum of 2 points), 4 theoretical questions (each theoretical question is evaluated with a maximum of 5 points), a problem (the problem is evaluated with a maximum of 10 points). The oral component involves the student's answers to 3 questions (each question is valued at a maximum of 5 points).
Recommended books: 1. Данилко, В.К., Кушніренко, О.М. & Марченко К.С. (2019). Управління витратами. Київ: Каравела. 2. Кузьмін, О.Є. & Данилюк, М.О., ред. (2017). Управління витратами. Івано-Франківськ: Симфонія форте 3. Кузьмін, О.Є., Мельник, О.Г. & Когут, У.І. (2014). Управління витратами на підприємствах. Львів: Видавництво Львівської політехніки. 4. Кузьмін, О.Є., Мельник, О.Г., Петришин, Н.Я., Адамів, М.Є. & Чиркова, Ю.Л. (2020). Бюджетування та оподаткування зовнішньоекономічної діяльності. Львів: Растр-7. 5. Мякота В. Себестоимость продукции: от выпуска до реализации / В. Мякота. – 2-е изд., перер. и допол. - Х.: Фактор, 2003. – 268 с.