• In-depth knowledge of the theoretical and conceptual basis of cost management at enterprises of industry, construction and transport.
• In-depth knowledge of cost management system at enterprises of industry, construction and transport on the basis of its structural decomposition (cost planning, organization of responsibility centers, motivation of employees for cost savings, cost controlling and regulating, formation of methods of cost management, decision-making on cost optimization at industry, construction and transport enterprises).
• In-depth knowledge of classical and modern cost calculating instruments of products at enterprises of industry, construction and transport.
• Ability to group costs at enterprises of industry, construction and transport by different signs and identify them by accounting, tax and economic approaches.
• Ability to make cost estimates and calculations at enterprises of industry, construction and transport with using different calculating methods.
• Ability to develop and make grounded management decisions to optimize costs at enterprises of industry, construction and transport.
• Ability to identify cost reduction reserves at enterprises of industry, construction and transport and calculate savings from using them.

-

The essence and purpose of cost management at enterprises of industry, construction and transport. Costs of enterprises of industry, construction and transport as management object. Cost typology at enterprises of industry, construction and transport. Approaches to cost identification at enterprises of industry, construction and transport. Cost planning at enterprises of industry, construction and transport. Organization of responsibility centers at enterprises of industry, construction and transport. Motivation of employees for cost savings at enterprises of industry, construction and transport. Cost controlling, diagnostics and regulating at enterprises of industry, construction and transport. Management decisions regarding to cost optimization at enterprises of industry, construction and transport. Factors and reserves of costs reducing at enterprises of industry, construction and transport.

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.

• Current control (20 points): verbal examination, written assignments, reports and presentations.
• Examination control (80 points): written component (60 points) and verbal component (20 points).