Costs Accunting 2600-DSFRdz/w3rogRK
1. The essence, scope and tasks of cost accounting. Cost accounting as a subsystem of financial and management accounting. Cost concept.
2. Classification of costs for reporting, decision-making and control purposes.
3. The cost of producing products in the light of the Polish Accounting Act, IAS 2 and KRS13. Production capacity and analysis of the impact of changes in activity on product pricing.
4. Methods of settling the costs of auxiliary activities.
5. The influence of production organization on the choice of the method of calculating the unit cost of production. Methods of valuation of work in progress.
6. Division calculation methods: simple, ratio and negative.
7. Job costing method.
8. Phase (process) calculation methods.
9. Calculation of the unit cost of production: finished product, shortages, variants of valuation of work in progress.
10. Calculation of the cost of producing products, taking into account unused production capacity.
11. Presentation and disclosure in the financial statements of information about the costs of producing products and the costs of unused production capacity.
12. Alternative cost accounting models: standard costing, variable costing, activity-based costing, resource-process costing.
Type of course
Mode
Learning outcomes
Student after the course:
In terms of knowledge:
S1_W01 - Knows and understands at an advanced level the terminology of control in the organization of an organization, incl
Still for financial management and cost accounting
S1_W02_ Knows and understands in-depth principles, procedures and practices regarding cost accounting in various types of organizations and
uses cost risk to recognize, diagnose and problem
S1_W03_Znae understands advanced theories and economic models regarding the functioning of organizations and the entire economy.
S1_W05 Knows and understands at an advanced level chemical, political, legal, economic applications and applications
ecological and their effects on financial decisions in the organization regarding cost management.
In terms of skills:
S1_U01 Is able to use the theory of the discipline of economics and finance to recognize, diagnose and solve problems
related to financial decisions and cost management in the organization, using the appropriate selection of sources and adapting existing ones
methods.
S1_U02 Is able to correctly interpret technological, social, political, legal, economic and ecological processes and phenomena
and their impact on financial decisions in organizations, the functioning of the organization and the entire economy, using the appropriate selection of sources.
S1_U03 Is able to independently and collectively prepare analyses, diagnoses and reports regarding cost accounting in organizations,
accounting and present them communicably, also in English - using IT and communication tools.
S1_U04 Can use a foreign language at level B2 of the Common European Framework of Reference for Languages.
S1_U05 Is able to plan and organize own and team work.
In terms of attitudes:
S1_K01 Is ready to assess and critically approach situations and phenomena related to financial and cost management in
organizations.
S2_K02 Is ready to think and act in an entrepreneurial way.
Assessment criteria
Written test containing questions and case studies – 100% of the final note
Final exam (test + case studies). Notes:
51% pts - dst
60% pts - dst +
75% pts - db
85 % pts - db +
95% pts - bdb
Bibliography
Basic bibliograhy:
G.Świderska red, (2010), Controlling kosztów i rachunkowość zarządcza, Difin
Supplementary bibliography:
J.Rutkowska (2022), Rachunek kosztów i rachunkowość zarządcza, Wydawnictwa Uniwersytetu Warszawskiego, Sekcja Wydawnicza WZUW, Warszawa
G.Świderska, (2019), Koszt wytworzenia jako podstawa wyceny produktów, Stowarzyszenie Księgowych w Polsce, Warszawa,
D.Maciejowska, Koszty i ich rachunek, Wydawnictwo Naukowe WZ UW, Warszawa, wyd.V, 2018.
C.Drury (2021), Management and cost accounting,, Andover : Cengage Learning EMEA
Additional information
Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system: