ECTS
ECTS Course Catalogue
Course details
Course code: RIPS10139f16Semester: 2016/2017 winter
Name: Contemporary concepts of costing
Major: Production Engineering and Management
Study Type: first cycle
Course type: optional
Study Semester: 5
ECTS points: 3
Hours (Lectures / Tutorials / Other): 15 / 30 / 0
Lecturer: Dr Krzysztof Prymon
Language of instruction: Polish
Learning outcomes: Knowledge: After the course the student knows contemporary principles of production costing. The student knows fundamental categories employed in both Polish and worldly systems of production costing. Skills: The student can calculate unit costs in firms involved in both single product and multi product lines. The student knows calculating procedures in various models of costing. He or she also can interprete the results of analysis of cost of production activities.
Competences: Social competences: management and production engineering are aware of a social role of the graduate of direction.
Prerequisites: Accounting
Course content: Classification of costing systems. Strong and weak sides of traditional methods of costing. The account of actual costs. The account of normal costs. The calculation of planned costs. The calculation of full costs.The calculation of variable costs. The ABC costing method. The idea of target costing and kaizen costing. The costing of product life cycles. Cunsumer value costs. Models of costing and firm's financial results.
Recommended literature: 1. Nowak E. Wierzbiński M. Rachunek kosztów. Modele i zastosowania Wyd. PWE Warszawa 2009 2. Karmańska A. Rachunek kosztów i rachunkowość zarządcza Wyd. Difin Warszawa 2006
Assessment methods: Knowledge: examine Skills: preparing financial statement Social competences: ability to work with others
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