Cost Accounting
Informacje ogólne
Kod przedmiotu: | 222491-S |
Kod Erasmus / ISCED: |
04.0
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Nazwa przedmiotu: | Cost Accounting |
Jednostka: | Szkoła Główna Handlowa w Warszawie |
Grupy: |
Przedmioty kierunkowe do wyboru NMMS-ZFP Przedmioty obowiązkowe na programie NMMS-FIR |
Punkty ECTS i inne: |
3.00 (zmienne w czasie)
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Język prowadzenia: | angielski |
Efekty uczenia się: |
Wiedza: Identification of reasons for changes in cost accounting systems. Knowledge of modern and most significant cost accounting tools and solutions. Understanding of the meaning of the following tools for cost management: activity-based costing, activity-based management, target costing, analysis of value chain, variable costing Umiejętności: Calculation cost of products, customers, suppliers, processes, activities and resources. Creating cost reports for the purpose of cost analysis and decision making. Making decisions based on the information from cost accounting systems. Kompetencje społeczne: Awareness of the necessity of proper information in financial reporting and decision making. Awareness of the meaning of ethics in planning and control. |
Zajęcia w cyklu "Semestr letni 2024/25" (w trakcie)
Okres: | 2025-02-15 - 2025-09-30 |
Przejdź do planu
PN WT ŚR CZ PT |
Typ zajęć: |
Ćwiczenia, 6 godzin
Wykład, 8 godzin
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|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | (brak danych) | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Wykład - Ocena |
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Skrócony opis: |
Cost accounting as a tool for cost management. Impact of changes in organization's environment on changes in cost accounting systems. Using cost accounting for managing profitability of products and clients. Using cost accounting for managing efficiency of processes, activities and resources. Relations between cost accounting and planning and control in decentralized organizations. |
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Pełny opis: |
The purpose of the lecture is to present cost accounting as a tools for cost management in an organization that operates in advanced economic environment as well as teach the ability to apply cost accounting in practice. |
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Literatura: |
Literatura podstawowa: Charles Horngren, Srikant M. Datar, George Foster. Cost accounting : a managerial emphasis. Literatura uzupełniająca: Atkinson A.A., Kaplan R.S., Young S.M., Management Accounting Drury C., Management and Cost Accounting Hansen D.R., Mowen M.M., Managerial Accounting |
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Uwagi: |
Kryteria oceniania: studia przypadków: 100.00% |
Zajęcia w cyklu "Semestr zimowy 2024/25" (zakończony)
Okres: | 2024-10-01 - 2025-02-14 |
Przejdź do planu
PN WT ŚR CZ PT |
Typ zajęć: |
Ćwiczenia, 6 godzin
Wykład, 8 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | (brak danych) | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Wykład - Ocena |
|
Skrócony opis: |
Cost accounting as a tool for cost management. Impact of changes in organization's environment on changes in cost accounting systems. Using cost accounting for managing profitability of products and clients. Using cost accounting for managing efficiency of processes, activities and resources. Relations between cost accounting and planning and control in decentralized organizations. |
|
Pełny opis: |
The purpose of the lecture is to present cost accounting as a tools for cost management in an organization that operates in advanced economic environment as well as teach the ability to apply cost accounting in practice. |
|
Literatura: |
Literatura podstawowa: Charles Horngren, Srikant M. Datar, George Foster. Cost accounting : a managerial emphasis. Literatura uzupełniająca: Atkinson A.A., Kaplan R.S., Young S.M., Management Accounting Drury C., Management and Cost Accounting Hansen D.R., Mowen M.M., Managerial Accounting |
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Uwagi: |
Kryteria oceniania: studia przypadków: 100.00% |
Zajęcia w cyklu "Semestr letni 2023/24" (zakończony)
Okres: | 2024-02-24 - 2024-09-30 |
Przejdź do planu
PN WT ŚR CZ PT |
Typ zajęć: |
Ćwiczenia, 6 godzin
Wykład, 8 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | (brak danych) | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Wykład - Ocena |
|
Skrócony opis: |
Cost accounting as a tool for cost management. Impact of changes in organization's environment on changes in cost accounting systems. Using cost accounting for managing profitability of products and clients. Using cost accounting for managing efficiency of processes, activities and resources. Relations between cost accounting and planning and control in decentralized organizations. |
|
Pełny opis: |
The purpose of the lecture is to present cost accounting as a tools for cost management in an organization that operates in advanced economic environment as well as teach the ability to apply cost accounting in practice. |
|
Literatura: |
Literatura podstawowa: Charles Horngren, Srikant M. Datar, George Foster. Cost accounting : a managerial emphasis. Literatura uzupełniająca: Atkinson A.A., Kaplan R.S., Young S.M., Management Accounting Drury C., Management and Cost Accounting Hansen D.R., Mowen M.M., Managerial Accounting |
|
Uwagi: |
Kryteria oceniania: studia przypadków: 100.00% |
Zajęcia w cyklu "Semestr zimowy 2023/24" (zakończony)
Okres: | 2023-10-01 - 2024-02-23 |
Przejdź do planu
PN WT ŚR CZ PT |
Typ zajęć: |
Ćwiczenia, 6 godzin
Wykład, 8 godzin
|
|
Koordynatorzy: | (brak danych) | |
Prowadzący grup: | (brak danych) | |
Lista studentów: | (nie masz dostępu) | |
Zaliczenie: |
Przedmiot -
Ocena
Wykład - Ocena |
|
Skrócony opis: |
Cost accounting as a tool for cost management. Impact of changes in organization's environment on changes in cost accounting systems. Using cost accounting for managing profitability of products and clients. Using cost accounting for managing efficiency of processes, activities and resources. Relations between cost accounting and planning and control in decentralized organizations. |
|
Pełny opis: |
The purpose of the lecture is to present cost accounting as a tools for cost management in an organization that operates in advanced economic environment as well as teach the ability to apply cost accounting in practice. |
|
Literatura: |
Literatura podstawowa: Charles Horngren, Srikant M. Datar, George Foster. Cost accounting : a managerial emphasis. Literatura uzupełniająca: Atkinson A.A., Kaplan R.S., Young S.M., Management Accounting Drury C., Management and Cost Accounting Hansen D.R., Mowen M.M., Managerial Accounting |
|
Uwagi: |
Kryteria oceniania: studia przypadków: 100.00% |
Właścicielem praw autorskich jest Szkoła Główna Handlowa w Warszawie.