1. SylabUZ
2. Wydział Mechaniczny
3. semestr zimowy 2023/2024
4. Management and Production Engineering - pierwszego stopnia z tyt. inżyniera
5. Engineering Cost Estimation

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Engineering Cost Estimation - opis przedmiotu

Cel przedmiotu

The main objective of the course is for students to acquire knowledge of production and product costing methods used in manufacturing enterprises. 

Wymagania wstępne

Zapisz zmiany

Basic issues concerning production and service management.

Zakres tematyczny

Lectures:

1. Basic concepts of cost accounting. The place and tasks of cost accounting. The concept of cost. Methods of cost classification and division.
2. Cost accounting by type. Tasks of generic cost accounting. Types of costs in generic cost accounting - basic definitions and concepts. Application of generic cost accounting in an enterprise.
3. Cost accounting by place of formation - basics. Tasks of cost accounting by place of formation.
4. Methods of intra-company settlement of production and services.
5. Cost accounting by place of formation - advanced techniques. ZAR enterprise cost accounting sheet. ZAR tasks.
6. Cost accounting according to the place of formation with the use of ZAR. Analysis of an example.
7. Position cost accounting. Cost analysis in position cost accounting. Analysis of an example.
8. Calculation according to cost carriers. Calculation tasks according to cost carriers. Calculation methods according to cost carriers.
9. Activity-based costing. ABC method - introduction.
10. Activity-based costing - an application and practice.
11. Comparative cost accounting - economic analysis of a project.
12. Cost accounting in integrated enterprose management systems - introduction and registration of costs.
13. Cost accounting in integrated business management systems - cost analysis and evaluation.
14. Cost analysis in terms of a budget.
15. Account of costs and effects of managing production factors

Exercises:

1. Calculation of selected costs by type,
2. Fixed costs, variable costs - tasks.
3. Mixed costs, borderline costs - tasks.
4. Calculation of the selected workplace in the production plant  - tasks.
5. Construction of the company settlement sheet ZAR.
6. Determining mark-ups based on the company's settlement sheet - tasks.
7. Determination of cost indicators based on the company's settlement sheet - tasks.
8. Cost calculation methods  - tasks.
9. The method of costing with an equivalent - tasks.
10. The overhead costing method - tasks part. 1.
11. The overhead costing method - tasks part 2.
12. Man-hour calculation, machine-hours in production - tasks.
13. Costing using the ABC method - tasks.
14. Comparative costing - tasks.
15. Creating cost reports.

Metody kształcenia

Lecture: conventional methods and multimedia presentations.
Exercises:  solving tasks with understanding.

Efekty uczenia się i metody weryfikacji osiągania efektów uczenia się

Opis efektu	Symbole efektów	Metody weryfikacji	Forma zajęć

Warunki zaliczenia

Lecture: The grade for the exam is given on the basis of a written test covering the verification of knowledge of basic issues.

Percentage thresholds from the sum of points for grades: insufficient 0%-50%, sufficient 51%-60%, sufficient plus 61%-70%, good 71%-80%, good plus 81%-90%, very good 91%- 100%. 

Exercises: The grade is determined on the basis of all partial grades from completed exercises.

Final grade: The grade is the arithmetic average of the individual forms of its implementation.

 

Literatura podstawowa

1. Arora M.N., A Textbook of Cost and Management Accounting, 11th Edition, Vikas Publishing House, Delhi, 2021.
2. Bhabatosh B., Cost Accounting: Theory and practice, 14^th edition. PHI Learning Pvt. Ltd., 2021.
3. Bragg S.M, Cost Accounting Fundamentals: Essential Concepts and Examples. 7^th Edition, Pub. AccountingTools LLC, Centennial, CO USA, 2022. 
4. Schuster P. , Heinemann M., Cleary P.,  Management Accounting. Springer, 2021.

Literatura uzupełniająca

1. Aswathappa, K., Shridhara Bhat K., Production & Operations Management, Himalaya Publishing House, 2018.
2. Bhattacharyya A. K., Principles and Practice of Cost Accounting. PHI Learning Pvt. Ltd., 2004.
3. Tayyari F., Cost Analysis for Engineers and Scientists. 1^st Edition. CRC Press, 2021.

Uwagi

Other conditions of participation and crediting are set out in the Study Regulations.

Zmodyfikowane przez dr inż. Renata Kasperska (ostatnia modyfikacja: 11-05-2023 00:07)