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Київський національний економічний університет імені Вадима Гетьмана

  1. Факультети та інститути»
  2. Факультет економiки та управлiння»
  3. Кафедри»
  4. Кафедра бізнес-економіки та підприємництва»
  5. Навчальні дисципліни бакалаврату»
  6. Управління витратами_073_Менеджмент бізнес-організацій (англ. мова)

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"

Results of learning

Methods of learning

Diagnostics tools

1.

Knowledge:

1.1

composition of costs, structure and mechanism of enterprise's cost management system functioning

lectures, presentations, discussions, cases, situational tasks

Discussions, cases, situations analysis, tests, calculation tasks, module control works, final control work

1.2

regularities and factors of enterprise cost formation

lectures, presentations, discussions, cases, situational tasks

1.3

structure and procedure for drawing up estimates of responsibility centers and the enterprise as a whole

lectures, presentations, discussions, cases, situational tasks

1.4

mechanism and methods of cost accounting of the enterprise

lectures, presentations, discussions, cases, situational tasks

1.5

ways of adapting the company's operating system to changes according to the cost criterion

lectures, presentations, discussions, cases, situational tasks

1.6

methodical means for minimizing the costs of creating and storing the company's stocks

lectures, presentations, discussions, cases, situational tasks

2.

Skills/Abilities:

2.1

identify and analyze the factors of formation of enterprise costs in enterprise cost function

practical assignments: cases, analytical and calculation tasks

Results of performing practical tasks (individual and module works), analytical and calculation individual tasks

2.2

calculate planned cost indicators for creation of estimates for responsibility centers and the enterprise

practical assignments: cases, analytical and calculation tasks

2.3

calculate enterprise cost of production using different methodological approaches

practical assignments: cases, analytical and calculation tasks

2.4

use the tools of target formation, structural analysis and reduction of enterprise costs

practical assignments: cases, analytical and calculation tasks

2.5

use methodical means to minimize the costs of creating and storing the company's stocks

practical assignments: cases, analytical and calculation tasks

3.

Communication

3.1

ability and skills for oral and written professional communication in foreign language in the process of analysis, planning and control of costs, building an effective system of cost management of the enterprise

lectures, discussions, practical tasks

Presentation of self-study results (group works, individual tasks)

4.

Responsibility and autonomy

4.1

ability and skills to apply knowledge in practical situations related to the analysis, planning and control of costs, building an effective cost management system of the enterprise

practical tasks – cases, situations

Results of self-study in performing practical tasks

 

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