Business Costs (курсовий проєкт)

Major: Business Economics
Code of subject: 6.051.03.E.078
Credits: 3.00
Department: Business Economics and Investment
Lecturer: PhD in Economics, Maria Kirzhetska
Semester: 6 семестр
Mode of study: денна
Learning outcomes: Students have to: be able to track, systematize and analyze the costs of manufacturing enterprises; acquire practical skills in applying basic cost management techniques to manufacturing enterprises; be able to form a cost management system for manufacturing enterprises in order to find ways to optimize them
Required prior and related subjects: Prerequisites: Economic Analysis; Enterprise Economic Activities; Financial activities of business entities. Co-requisites: Budgeting in business structures; Potential and business development
Summary of the subject: (1) Characteristics of cost formation in the industry to which the researched enterprise belongs; (2) Overall expenses of the company; (3) Analysis of the cost of an enterprise; (4) Functional methods of cost management; (5) Research of the cost structure of the formation of the operating results of the company; (6) Management costs by responsibility centres..
Assessment methods and criteria: Current control (40%); Final control (60%), credit (delivery of course work)
Recommended books: 1. Cost Management. 5th Edition / D.Hansen, M. Mowen, D. Heitger, 2021. – 1136 с. – (2021) 2. Управленческий учет. 3-е издание/ Энтони А. Аткинсон, Раджив Д. Банкер, Роберт С. Каплан, и др., 2020. - 880с. - (2020) 3. Управління витратами: Збірник задач і тестів: практикум / М.С. Кіржецька, Ю.І. Кіржецький – Львів: Галицька видавнича спілка, 2020 – 116 с. (2020) 4. Management and Cost Accounting, 11th Edition / Colin Drury, Mike Tayles, 2021. - 880 (2021)

Business Costs

Major: Business Economics
Code of subject: 6.051.03.E.074
Credits: 5.00
Department: Business Economics and Investment
Lecturer: PhD in Economics, Maria Kirzhetska
Semester: 6 семестр
Mode of study: денна
Learning outcomes: As a result of studying the discipline, the student must be able to demonstrate the following learning outcomes: • knowledge and understanding of the composition of costs, construction and operation of the cost management system of the enterprise; • ability to identify, measure, accumulate, process data on production costs and non-production costs to ensure comprehensive analysis and control; • ability to identify the factors that determine the level of costs, calculate their value by type, location and media, analyze the impact of the structure and dynamics of costs on the company's profits; • ability to calculate cost indicators based on costing systems standard-costing, direct-costing and absorption-costing and reflect the results of calculations in the management reporting of the enterprise • ability to choose and practically apply techniques, methods and tools of enterprise cost management and economic analysis; • ability to conduct situational analysis based on a marginal approach; • knowledge and understanding of the methodological foundations by optimising the enterprise's operating system by the criterion of costs.
Required prior and related subjects: Prerequisites: Economic Analysis; Enterprise Economic Activities; Financial activities of business entities. Co-requisites: Budgeting in business structures; Potential and business development
Summary of the subject: The purpose of studying the discipline is to form in students a system of knowledge about the enterprise's activities and find ways to optimize costs to increase its competitive advantages and ensure the adequacy of response to changes in the internal and external environment.
Assessment methods and criteria: 1. Current control (30%): - assessment of knowledge in practical classes (performance of situational tasks; participation in discussions; control testing); - evaluation of performance and protection of individual calculation (control) works (correctness of calculations, the correctness of conclusions and recommendations; correctness, completeness and conciseness of the answer during the presentation of work). 2. Examination control (70%): assessment of written and spoken-word components.
Recommended books: 1. Cost Management. 5th Edition / D.Hansen, M. Mowen, D. Heitger, 2021. – 1136 с. – (2021) 2. Управленческий учет. 3-е издание/ Энтони А. Аткинсон, Раджив Д. Банкер, Роберт С. Каплан, и др., 2020. - 880с. - (2020) 3. Управління витратами: Збірник задач і тестів: практикум / М.С. Кіржецька, Ю.І. Кіржецький – Львів: Галицька видавнича спілка, 2020 – 116 с. (2020) 4. Management and Cost Accounting, 11th Edition / Colin Drury, Mike Tayles, 2021. - 880 (2021)