Управління витратами_073_Менеджмент бізнес-організацій (англ. мова)ABSTRACT OF THE EDUCATIONAL DISCIPLINE «Cost management» «Управління витратами» Recommended for applicants of the first (bachelor) level of higher education
The purpose of the discipline To learn to manage costs in the enterprise and justify management decisions based on cost analysis and enterprise management system. Gain knowledge regarding formation of enterprise costs, mastering means (methods, models, indicators) of cost planning, control and optimization. Manage costs under conditions of uncertainty and risk. Interdisciplinary connections of discipline The discipline “Cost Management” is based on the knowledge of such disciplines as “Microeconomics”, “Applied Modelling”, “Accounting”, “Management”, “Finance of Enterprises”, “Analysis of Business Activities”. Results and methods of learning, diagnostics tools Table 1 – Teaching methods and tools for learning outcomes diagnostics in the discipline "Cost Management"
Content of the discipline by topics Module 1 Topic 1. The nature of costs and cost management Topic 2. Cost formation factors and regularities Topic 3. Cost management system Topic 4. Formation of costs for responsibility centers and enterprise Topic 5. Cost of production Topic 6. Activity-Based Costing (costing by the types of activities) Module 2 Topic 7. Accounting in cost management Topic 8. Costs control і stimulation of saving resources Topic 9. CVP analysis (Cost-Volume-Profit) in the process of making management decisions Topic 10. Methods of target formation (Target costing), structural analysis and cost reduction Topic 11. Adaptation of the operating system to changes under the cost criterion Topic 12. Minimization of costs for creation and storage of stocks Scientific and pedagogical personnel who provide teaching: Kubareva Iryna Volodimirivna, PhD in Economics, associate professor, Department of Business Economics and Entrepreneurship, kubareva.iryna@kneu.edu.ua Recommended information sources 1. Don R. Hansen, Maryanne M. Mowen (2007). Cost Management: Accounting and Control. 6th edition, p.865. 2. Blocher, Edward (2010). Cost management: a strategic emphasis. / Edward J. Blocher, David E. Stout, Gary Cokins. 5th edition, NY USA, p.996. 3. Cost and management accounting:Executive programme (2017). The Institute of Company Secretaries of India, New Delhi, p.603. 4. Cost management: education. manual (2008). Greshchak M.G., Gordienko V.M., Kotsyuba O.S., Lozovyk Y.M. / edited by M.G. Greshchak. Kyiv: KNEU, 264 p. 5. Cost management: workbook (2011). Greshchak M.G., Gordienko V.M., Kotsyuba O.S., Lozovyk Y.M. / by general ed. M.G. Greshchak Kyiv: KNEU, 190 p. Остання редакція: 20.01.23 |