• In-depth knowledge of conceptual, methodological and methodological and applied principles of enterprise cost management using modern tools.
• Ability to plan, diagnose, control and adjust costs at enterprises, organize cost centers, motivate employees to reduce costs, make management decisions on cost optimization using modern tools.
• Ability to choose and use modern enterprise cost management tools.

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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.

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.

• 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).