5441337406

PRZEDMIOTOWE EFEKTY KSZTAŁCENIA

Z zakresu wiedzy:

PEK_W01 Knows the difference between management and financial accounting PEK_W02 Knows the meaning of costs, costs behavior, and how costs are assigned to product and services

PEK_W03 Knows the C-V-P Analysis and ABC Method PEK_W04 Knows the way accounting is used for planning and control

Z zakresu umiejętności:

PEK_U01 Has ability to define and describe fixed and variable costs PEK_U02 Can determine the break-even point, explain the impact of risk, uncertainty, and changing variables on cost-volume-profit analysis PEK_U03 Is able to prepare operating budget and flexible budget for a smali business, and Capital budget for a simple project

Z zakresu kompetencji społecznych:

PEK_K01 Is able to predict potencial results of a decission PEK_K02 Is able to identify costs relevant for a decission

TREŚCI PROGRAMOWE
Forma zajęć - wykład		Liczba godzin
Wyl	Introduction to Cost Behavior and Cost-Volume. Relationships Measurement of Cost Behavior	2
Wy2	Cost Management Systems and Actmty Based Costing	2
Wy3	Accounting for Planning and Control: The Master Budget	2
Wy4	Accounting for Planning and Control: Flexible Budgets and Variance Analysis. Management Control Systems and Responsibility Accounting	2
Wy5	Capital Budgeting	2
Wy 6	Product Costing: Cost Allocation	2
Wy7	Product Costing: Job-Costing Systems, Process-Costing Systems. Overhead Application: Variable and Absorbtion Costing	2
Wy8	Finał test	1
	Suma godzin	15

Forma zajęć - ćwiczenia		Liczba godzin
Cwl	Introduction: fianancial vs managerial accounting	1
Ćw2	Cost behavior models	2
Ćw3	Cost-Volume-Profit Analysis	2
Ćw4	Break-even Point Analysis for one and many products	2
Ćw5	Traditional Actmty Based Costing - case study	2
Ćw6	How to prepare Master Budget for a Trading Company - case study	2
Ćw7	Cost of Capital and Capital Budgeting for Manufacturing Company — case study	2
Ćw8	How much the product costs — cost calculation using spreadsheet	2
	Suma godzin	15

2