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.

Koordynatorzy przedmiotu

Dorota Więcek

Ocena końcowa

Lecture: Assessment of 2 written tests on the effects of education in the field of knowledge. The requirements for passing the course are announced to students at the beginning of classes. Laboratories: Attendance at classes, average of two works (positively assessed). The condition for passing the course is the achievement of all assumed learning outcomes (to a minimum acceptable degree). The final grade for the course will constitute 60% of the grade obtained by the student in the laboratories exercises and 40% of the grade obtained by the student in the lecture. It is allowed to verify the achievement of learning effects by students using distance learning methods and techniques.

Wymagania wstępne

Basic knowledge of Industrial Engineering Methods.

Literatura podstawowa

Więcek D.: Introduction to cost accounting. Wydawnictwo Naukowe Akademii Techniczno-Humanistycznej, Bielsko-Biała 2012
Lanen W.N., Anderson S.W., Maher M.W.: Fundamentals of cost accounting, New York: McGraw-Hill, 2011.
Horngren Ch.T., Datar S.M., Rajan M.V.: Cost accounting: a managerial emphasis. Pearson Education, Boston 2012.

Literatura uzupełniająca

Atrill P., McLaney E.: Financial accounting for decision makers, Pearson, Harlow 2019.
Seal W., Garrison R.H., Rohde C., Noreen E.W.: Management accounting. McGraw-Hill Education, London 2019.
Huntzinger J.R.: Lean cost management : accounting for lean by establishing flow., J. Ross Publishing, Fort Lauderdale 2007.

Inne informacje

Efekty kształcenia

Wiedza
Has knowledge necessary to understand economic and other non-technical conditions of production activities and their development in production practice.
Powiązane efekty kierunkowe:
IE1A_W13
Metody weryfikacji:
Kolokwium

Wiedza
Has structured general knowledge covering issues related to cost accounting, budgeting, controlling, and production cost engineering.
Powiązane efekty kierunkowe:
IE1A_W20
Metody weryfikacji:
Kolokwium

Umiejętności
Is able to perform economic analyses of the activities undertaken related to the design and operation of production systems.
Powiązane efekty kierunkowe:
IE1A_U11
Metody weryfikacji:
Ocena umiejętności praktycznych

Umiejętności
Is able to critically analyse the functioning of a production company in terms of the costs of implemented processes and applied costing methods.
Powiązane efekty kierunkowe:
IE1A_U16
Metody weryfikacji:
Ocena umiejętności praktycznych

Kompetencje społeczne
Is aware of non-technical aspects of the developed project.
Powiązane efekty kierunkowe:
IE1A_K02
Metody weryfikacji:
Ocena umiejętności praktycznych

Kompetencje społeczne
Can think and act in an entrepreneurial way.
Powiązane efekty kierunkowe:
IE1A_K06
Metody weryfikacji:
Ocena umiejętności praktycznych

Cost Accounting for Engineers IE-SI7O>CAfE

Koordynatorzy przedmiotu

<b>Ocena końcowa</b>

<b>Wymagania wstępne</b>

<b>Literatura podstawowa</b>

<b>Literatura uzupełniająca</b>

<b>Inne informacje</b>

Efekty kształcenia