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

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