Cost Accounting
Informacje ogólne
Kod przedmiotu: | FAM3SE11FA-Z17 |
Kod Erasmus / ISCED: | (brak danych) / (brak danych) |
Nazwa przedmiotu: | Cost Accounting |
Jednostka: | Akademia Finansów i Biznesu Vistula |
Grupy: | |
Punkty ECTS i inne: |
(brak)
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Język prowadzenia: | angielski |
Skrócony opis: |
The main objective of the lecture is to introduce students with the way how cots accounting as a system of providing detailed cost information can be used by management to control current operations and plan for the future |
Pełny opis: |
B. Course overview (prerequisites): Economy - basic course; Financial Accounting-introduction; Micro-economy; Course content and number of hours 1. Cost concepts – cost accounting vs financial accounting – 2h 2. Opportunity costs – 4h 3. Cost classification – 2h 4. Differential cost – 2h 5. Direct and indirect costs – 2h 6. Marginal costing – 1h 7. Cost reports – 1h 8. Responsibility cost – 1h 9. Cost Behavior Patterns – 2h 10. Fixed and variable costs – 4h 11. Break even point – 1h 12. Inventory Costing Methods – 2h 13. Cost allocation and Cost apportionment – 4h 14. Activity based costing – 4h |
Literatura: |
Maher, Lanen and Rahan, Fundamentals of Cost Accounting, 1st Edition (McGraw-Hill 2005), M.Bojańczyk, Managers and the owners on capital market, crisis in company management, SGH, Warszawa 2010. |
Efekty uczenia się: |
1. Student has a basic knowledge of the cost accounting system, its functions, types, principles and techniques of costs accounting. 2.Student has the ability to apply cost accounting principle in operational and strategic decisions of companies and other organizations (business units), 3.He has the ability to organize tasks according to their importance from the point of view of the objective, |
Metody i kryteria oceniania: |
Attendance and activity 20 % Final Exam - 80 % |
Właścicielem praw autorskich jest Akademia Finansów i Biznesu Vistula.