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Cost Management at Industry, Construction and Transport Enterprises

Major: Economics
Code of Subject: 7.051.04.O.83
Credits: 4
Department: Foreign Trade and Customs
Lecturer: PhD in Economics, Associate Professor Marta Ye. Adamiv
Semester: 2 семестр
Mode of Study: денна
Learning outcomes:
• In-depth knowledge of the theoretical and conceptual basis of cost management in foreign economic activity.
• In-depth knowledge of cost management system in foreign economic activity on the basis of its structural decomposition (cost planning in foreign economic activity, organization of responsibility centers in foreign economic activity, motivation of employees for cost savings in foreign economic activity, cost controlling and regulating in foreign economic activity, formation of methods of cost management in foreign economic activity, decision-making on cost optimization in foreign economic activity).
• In-depth knowledge of classical and modern cost calculating instruments of products intended for export.
• Ability to group costs in foreign economic activity by different signs and identify them by accounting, tax and economic approaches.
• Ability to make cost estimates and calculations in foreign economic activity with using different calculating methods.
• Ability to develop and make grounded management decisions to optimize costs in foreign economic activity.
• Ability to identify cost reduction reserves in foreign economic activity and calculate savings from using them.
Required prior and related subjects:
-
Summary of the subject:
The essence and purpose of cost management in foreign economic activity. Costs of foreign economic activity as management object. Cost typology in foreign economic activity. Approaches to cost identification in foreign economic activity. Cost planning in foreign economic activity. Organization of responsibility centers in foreign economic activity. Motivation of employees for cost savings in foreign economic activity. Cost controlling, diagnostics and regulating in foreign economic activity. Management decisions regarding to cost optimization in foreign economic activity. Factors and reserves of costs reducing in foreign economic activity.
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. 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.
3. Управлінський облік : підручник / Г.О. Партин, А.Г. Загородній, Т.І. Свідрик [та ін.] ; Міністерство освіти і науки України, Національний університет "Львівська політехніка". - Львів : Видавництво Львівської політехніки, 2013. – 279 с.
Assessment methods and criteria:
• Current control (20 points): verbal examination, written assignments, reports and presentations.
• Examination control (80 points): written component (60 points) and verbal component (20 points).

Cost Management at Industry, Construction and Transport Enterprises (курсовий проект)

Major: Economics
Code of Subject: 7.051.04.O.84
Credits: 3
Department: Foreign Trade and Customs
Lecturer: PhD in Economics, Associate Professor Marta Ye. Adamiv
Semester: 2 семестр
Mode of Study: денна
Learning outcomes:
• In-depth knowledge of the theoretical and conceptual basis of cost management in foreign economic activity.
• In-depth knowledge of cost management system in foreign economic activity on the basis of its structural decomposition (cost planning in foreign economic activity, organization of responsibility centers in foreign economic activity, motivation of employees for cost savings in foreign economic activity, cost controlling and regulating in foreign economic activity, formation of methods of cost management in foreign economic activity, decision-making on cost optimization in foreign economic activity).
• In-depth knowledge of classical and modern cost calculating instruments of products intended for export.
• Ability to group costs in foreign economic activity by different signs and identify them by accounting, tax and economic approaches.
• Ability to make cost estimates and calculations in foreign economic activity with using different calculating methods.
• Ability to develop and make grounded management decisions to optimize costs in foreign economic activity.
• Ability to identify cost reduction reserves in foreign economic activity and calculate savings from using them.
Required prior and related subjects:
-
Summary of the subject:
The essence and purpose of cost management in foreign economic activity. Costs of foreign economic activity as management object. Cost typology in foreign economic activity. Approaches to cost identification in foreign economic activity. Cost planning in foreign economic activity. Organization of responsibility centers in foreign economic activity. Motivation of employees for cost savings in foreign economic activity. Cost controlling, diagnostics and regulating in foreign economic activity. Management decisions regarding to cost optimization in foreign economic activity. Factors and reserves of costs reducing in foreign economic activity.
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. 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.
3. Управлінський облік : підручник / Г.О. Партин, А.Г. Загородній, Т.І. Свідрик [та ін.] ; Міністерство освіти і науки України, Національний університет "Львівська політехніка". - Львів : Видавництво Львівської політехніки, 2013. – 279 с.
Assessment methods and criteria:
• Current control (20 points): verbal examination, written assignments, reports and presentations.
• Examination control (80 points): written component (60 points) and verbal component (20 points).