MODULE DESCRIPTION Module code Module name Module name in English Valid from academic year 2012/2013 MODULE PLACEMENT IN THE SYLLABUS Z-LOG-1067 Rachunek kosztów logistyki Logistics Costs Accounting Subject Level of education Studies profile Form and method of conducting Specialisation Unit conducting the module Module co-ordinator Logistics 1st degree (1st degree / 2nd degree) General (general / practical) Full-time (full-time / part-time) Logistics Management The Department of Economics and Management Marianna Kotowska-Jelonek, PhD hab., Professor of the University Approved by: MODULE OVERVIEW Type of subject/group of subjects Module status Language of conducting Module placement in the syllabus - semester Subject realisation in the academic year Initial requirements Examination Number of ECTS credit points 4 Method of conducting Specialist subject (basic / major / specialist subject / conjoint / other HES) Compulsory (compulsory / non-compulsory) Polish 5th semester Winter semester (winter / summer) Microeconomics, Macroeconomics, Accounting, Finance, Logistics and Supply Chain Management (module codes / module names) No (yes / no) Lecture Classes Laboratory Project Other Per semester 30 - - 15 -
TEACHING RESULTS AND THE METHODS OF ASSESSING TEACHING RESULTS Module target The aim of the module is to familiarise students with a logistic costs account in business entities and with the possibilities of using it to manage supply chains. The subject particularly covers such issues as: logistic costs identification, structural cross section of logistic costs, elements of logistic costs, cost register in an enterprise to set logistic costs, logistic costs analysis, the influence of logistic costs on the financial result and enterprise profitability, and cost indicators of logistics processes assessment in an enterprise. Effect symbol Teaching results Teaching methods (l/c//other) Reference to subject effects Reference to effects of a field of study A student has basic knowledge of prime costs of business entities, including logistic costs, their structure, and factors determining their levels. A student knows basic systems of prime costs accounting, including logistic costs; traditional and modern methods of calculating unit costs and cost budgeting. A student knows basic analysis and assessment methods of the level and structure as regards logistic costs as well as their influence on enterprise profitability. A student can identify and distinguish logistic costs from prime costs of business entities according to various types of logistics processes, including customer service costs. A student is able to conduct the process of calculating unit logistic costs using a proper method, interpret the obtained results, and evaluate the correctness of the calculation procedure. A student is able to identify and solve basic decision making problems concerning the effectiveness of logistic processes in an enterprise using the nonmandatorily generated information in management accounting as well as using logistic costs accounting. A student understands the necessity of continuous improvement of his/her knowledge with reference to the logistic costs account in order to decrease these costs and to raise the effectiveness of activity concerning business entities. A student identifies and settles the issues of optimisation of logistic processes using cost accounting. l p K_W09 K_W13 K_W09 K_W14 K_W14 K_U02 K_U09 K_U13 K_U09 K_U13 K_K01 K_K02 T1A_W08 T1A_W03 T1A_W11 S1A_W11 T1A_W08 T1A_W04 T1A_W11 S1A_W11 T1A_W04 T1A_U01 S1A_U01 T1A_U08 T1A_U09 T1A_U10 T1A_U12 T1A_U08 T1A_U09 T1A_U10 T1A_U12 T1A_K01 S1A_K01 S1A_K06 T1A_K02
Teaching contents: Teaching contents as regards lectures Lecture number 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. Teaching contents Costs in management processes The essence of costs. Basic classification and analytical cross sections of prime costs in enterprises. Prime costs with reference to related categories (expenditure, expense, and loss). The meaning of costs in enterprise effectiveness. Logistics costs as an element of prime costs of enterprises The concept and range of logistic costs. Structural cross sections of logistic costs. Factors shaping logistics costs. Logistics processes costs The systematisation of logistic processes of enterprises. The costs of physical flow of materials and their structure. Inventory costs and their division. Information processes costs. Customer service costs in an enterprise The quality of customer service in the hierarchisation of the objectives concerning logistic activities. The structuralisation of customer service costs. Physical distribution costs and their structure. Inventory depletion costs. The costs of inefficient customer service. Logistics costs accounting in the prime cost account system of an enterprise The essence, objectives, and tasks of a cost account in an enterprise. The components of a cost account. The systems of prime costs accounting variable and cost account. Logistics costs accounting. The methods of calculating unit costs and their use in logistics costs accounting The essence of calculating a unit cost. Basic calculation methods. Division calculation its types and applications. Cost-plus pricing types and application. Cost grouping in an enterprise cost accounting system for the purpose of cost-plus pricing. Accounting procedures as regards indirect costs. Cost structuralisation. The possibilities of using division calculation and costplus pricing in logistics costs accounting. Activity-Based Costing (ABC) and its usefulness in a logistic costs account Genesis and the essence of ABC. Methodological principles of ABC. The interpretation and identification of processes in ABC. Unit costs calculation of goods in ABC stages of calculation. Areas of application of ABC. The advantages and disadvantages of ABC. The application of ABC in identification, calculation, and analysis of logistics costs of an enterprise. The analysis of logistics costs The essence and subject of the analysis. The methods of analysis. Initial analysis of logistics costs. Detailed analysis of logistics costs. The influence of logistics costs on the financial result, profitability, and the value of an enterprise. Cost indicators of logistics processes assessment General classification of indicators. The description of particular types of indicators and their interpretation. The usefulness of particular indicators to assess the effectiveness of logistics processes. Budgeting logistics costs Cost planning in business entities. Cost planning as regards logistic processes. Cost planning with reference to supply chains. The analysis of deviations of real and planned costs. Reference to teaching results for a module
Teaching contents as regards project Project class number 1 2 3 Teaching contents Costs as the object of measure in a cost account. Costs with reference to related categories. Cost systematisation. The identification of logistics costs in an enterprise. Comparative analysis of logistics costs in different types of enterprises. The costs of logistics processes. Inventory costs optimisation. The costs of transport processes. 4 The analysis of customer service costs. 5. Calculation of unit logistics costs. 6. Utilising ABC in logistics costs calculation. 7. A final test. Reference to teaching results for a module The methods of assessing teaching results Effect symbol Methods of assessing teaching results (assessment method, including skills reference to a particular project, laboratory assignments, etc.) Observing a student s involvement during project. Observing a student s involvement during the, a discussion concerning the project.
STUDENT S INPUT ECTS credit points Type of student s activity Student s workload 1 Participation in lectures 30 2 Participation in 3 Participation in laboratories 4 Participation in tutorials (2-3 times per semester) 3 5 Participation in project 15 6 Project tutorials 10 7 Participation in an examination 2 8 9 Number of hours requiring a lecturer s assistance 60 (sum) 10 Number of ECTS credit points which are allocated for assisted work 2.4 11 Unassisted study of lecture subjects 15 12 Unassisted preparation for 20 13 13 Unassisted preparation for tests 8 14 Unassisted preparation for laboratories 15 Preparing reports 15 Preparing for a final laboratory test 17 Preparing a project or documentation 18 Preparing for an examination 19 Preparing for a test during the lecture 20 Number of hours of a student s unassisted work 48 (sum) 21 Number of ECTS credit points which a student receives for unassisted work 1.6 22 Total number of hours of a student s work 108 23 ECTS credit points per module 1 ECTS point=25-30 hours 24 Work input connected with practical Total number of hours connected with practical 25 Number of ECTS credit points which a student receives for practical 4 15+10+20+8=53 2