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Budgeting at enterprises
Major: Economics
Code of Subject: 7.051.00.M.13
Credits: 5
Department: Foreign Trade and Customs
Lecturer: PhD in Economics, Assisstant Liubov M. Hanas
Semester: 2 семестр
Mode of Study: денна
Learning outcomes:
• In-depth knowledge of the theoretical and methodological basis of budgeting at enterprises.
• In-depth knowledge of budgeting system of enterprise on the basis of budget planning, budget organizing, budget motivating, budget controlling, budget regulation.
• In-depth knowledge of budget development technology of enterprise.
• Ability to develop budget documentation at enterprise on the basis of formation of sale and production plans, cost estimates, plan-schedules of payments by different types of costs, main, auxiliary and special budgets.
• Ability to identify the costs of enterprise by management, tax and accounting approaches, count the different types of costs of products, works and services, form the cost calculations of products, works and services.
• Ability to develop the financial management structure of enterprise on the basis of responsibility centers separation.
• Ability to stimulate employees for quality performance of objectives of budgeting of enterprise, identify deviations of budget indicators from actual indicators of enterprise, develop budget regulation measures.
• In-depth knowledge of budgeting system of enterprise on the basis of budget planning, budget organizing, budget motivating, budget controlling, budget regulation.
• In-depth knowledge of budget development technology of enterprise.
• Ability to develop budget documentation at enterprise on the basis of formation of sale and production plans, cost estimates, plan-schedules of payments by different types of costs, main, auxiliary and special budgets.
• Ability to identify the costs of enterprise by management, tax and accounting approaches, count the different types of costs of products, works and services, form the cost calculations of products, works and services.
• Ability to develop the financial management structure of enterprise on the basis of responsibility centers separation.
• Ability to stimulate employees for quality performance of objectives of budgeting of enterprise, identify deviations of budget indicators from actual indicators of enterprise, develop budget regulation measures.
Required prior and related subjects:
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Summary of the subject:
The essence and purpose of budgeting at enterprises. Budgeting place in the management system of enterprise. The process of budget planning at enterprise. Normative support of budget formation at enterprise. The technology of budget formation at enterprise. Risk-based budgeting of enterprise. Budget organization at enterprise. Budget motivation at enterprise. Budgetary controlling and regulation at enterprise.
Recommended Books:
1. Бюджетування зовнішньоекономічної діяльності: [навч. посібник] / О.Є. Кузьмін, О.Г. Мельник, О.В. Мукан, М.Є. Адамів, А.В. Тодощук. – Львів: Видавництво «Растр-7», 2014. – 242 с.
2. Ярошевич Н.Б. Бюджетний менеджмент: навчально-методичний посібник / Н.Б. Ярошевич, Н.О. Шпак, В.Є. Матвіїшин. – Львів : Видавництво Львівської політехніки, 2012. – 221 с.
3. 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. Ярошевич Н.Б. Бюджетний менеджмент: навчально-методичний посібник / Н.Б. Ярошевич, Н.О. Шпак, В.Є. Матвіїшин. – Львів : Видавництво Львівської політехніки, 2012. – 221 с.
3. 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.
Assessment methods and criteria:
• Current control (100 points): written examination (50 points), verbal examination (50 points).