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

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

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).