ECTS
ECTS Course Catalogue
Course details
Course code: ZJS20122f16Semester: 2016/2017 winter
Name: Accountancy in Food Industry
Major: Food Quality Management and Analysis
Study Type: second cycle
Course type: optional
Study Semester: 2
ECTS points: 2
Hours (Lectures / Tutorials / Other): 0 / 30 / 0
Lecturer: dr inż. Lech Paczkowski
Language of instruction: Polish
Learning outcomes: On completing the course the student is able to perform the classification of costs and determine their importance in the accounting of an enterprise, and also to apply methods of calculation in order to obtain the individual costs of production in a proper way. The student receives knowledge about evaluating means of production and its importance for the effectiveness of an economic unit and optimality of methods of production.
Competences: Completing the course makes it possible to evaluate and perform the analysis and evaluation of the financial situation of a unit, especially calculate individual costs which are decisive for the competitiveness of a product on the market. The student can also prepare the statement of the evaluation of the means of production and to make production optimal by using a small assortment of products.
Prerequisites: microeconomy, accountancy
Course content: Costs, outlays, expenditures – their essence, classification according to various criteria, structure and importance in accounting of an economic unit. Methods of calculating production costs of different kinds of production. Individual costs versus prices and competitiveness of products on the market. Valuation of fixed property and means of production of an economic unit. Models of optimal conditions of production. Leasing as a form of purchase of means of production.
Recommended literature: 1. Nowak E. Rachunek kosztów przedsiębiorstwa. Wydaw. i Doradztwo Ekspert, Wrocław 2001; 2. Jarugowa A., Malc W., Sawicki K., Rachunek kosztów. PWE W-wa, 1990; 3. Jarugowa A., Sobańska J., Sochacka R. Metody kalkulacji. PWE, W-wa, 1991; 4. Sasin W. Analiza ekonomiczna firmy. Agencja Wydaw. Interfart, Łódź, 2000; 5. Sasin W., Kredyt, leasing czy dzierżawa. Zakład Wydaw. Framax Skierniewice, 2001.
Assessment methods: Successful completion of classes.
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