(in Polish) Cost Accounting for Engineers IE-SI7O>CAfE

During the classes, the issues related to cost accounting are discussed and the following concepts are explained: classification of costs, full cost accounting with the construction of a cost settlement sheet, various methods of product calculation and their usefulness depending on the type of production, variable cost accounting with methods of dividing costs into variables and constants. Based on variable cost accounting, a break-even point analysis is carried out for homogeneous and multi-assortment production. Particular attention is paid to various decision-making situations using decision-making cost accounting regarding the selection of: assortment, manufacturing technology variants, method of using spare production capacity, or "make or buy" situations. The investment account is discussed in detail by estimating expenditures, costs, revenues, preparing cash flow for investments and analysing dynamic and static indicators.