MODULE DESCRIPTION Module code Module name Module name in English Valid from academic year 2012/2013 MODULE PLACEMENT IN THE SYLLABUS Z-EKO-463 Rachunek kosztów logistyki przedsiębiorstw Costs Accounting in Corporate Logistics Subject Level of education Studies profile Form and method of conducting Specialisation Unit conducting the module Module co-ordinator Economics 1st degree (1st degree / 2nd degree) General (general / practical) Full-time (full-time / part-time) Corporate Logistics 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 5 Method of conducting Specialist subject (basic / major / specialist subject / conjoint / other HES) Compulsory (compulsory / non-compulsory) Polish 6th semester Summer semester (winter / summer) Financial Accounting (module codes / module names) Yes (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 subject is to familiarise students with a logistics costs account in business entities and with the possibilities of using it to manage supply chains. In particular, the subject covers such issues as: logistic costs identification, structural cross-section of logistics costs, elements of logistics costs, cost register in an enterprise to set logistics costs, logistics costs analysis, the influence of logistics 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/p/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 logistics costs, their structure and factors determining their levels. A student knows basic systems of a cost account, including logistics 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 logistics costs as well as their influence on enterprise profitability. A student can identify and distinguish logistics 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 logistics processes in an enterprise using the non-mandatorily generated information in management accounting as well as using logistics costs accounting. A student understands the necessity of continuous improvement of his/her knowledge with reference to the logistics 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 logistics processes using a cost account. c K_W10 K_W15 K_W08 K_W14 K_W08 K_W14 K_U03 K_U05 K_U05 K_K01 K_K10 S1A_W01 S1A_W02 S1A_W07 S1A_W11 S1A-U06 S1A_U06 S1A_U07 S1A_U06 S1A_U07 S1A_K01 S1A_K04 S1A_K07 Teaching contents: Teaching contents as regards lectures Lecture number Teaching contents Reference to teaching results for a module
Costs in management processes 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 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 logistics costs. Structural cross-sections of logistic costs. Factors shaping logistic costs. Logistics processes costs The systematisation of logistics 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 logistics activities. The structuralisation of customer service costs. Physical distribution costs and their structure. Inventory depletion costs. The costs of inefficient customer service. Logistics cost account 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 a cost account variable and cost account The methods of calculating unit costs and their use in a logistic costs account 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 costplus pricing. Accounting procedures as regards indirect costs. Cost structuralisation. The possibilities of using division and cost-plus pricing in a logistics costs account. 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 logistic 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 logistic costs. The influence of logistic 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. Teaching contents as regards 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 logistic costs in an enterprise. Comparative analysis of logistic costs in different types of enterprises. The costs of logistic processes. Inventory costs optimization. The costs of transport processes. 4 The analysis of customer service costs. 5. Calculation of unit logistic costs. 6. Utilising ABC in logistic 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.) Tasks completed during the (supervised by the lecturer); a final test; a written examination Tasks completed during the (supervised by the lecturer); a paper on estimating logistics costs; a final test; a written examination Tasks completed during the (supervised by the lecturer); a final test; a written examination Observing a student s involvement during the ; a discussion during the Observing a student s involvement during the ; a discussion during the ; a final test; a written examination STUDENT S INPUT Type of student s activity ECTS credit points Student s workload 1 Participation in lectures 30 2 Participation in 15 3 Participation in laboratories
4 Participation in tutorials (2-3 times per semester) 5 5 Participation in project 6 Project tutorials 10 7 Participation in an examination 2 8 9 Number of hours requiring a lecturer s assistance 62 (sum) 10 Number of ECTS credit points which are allocated for assisted work 11 Unassisted study of lecture subjects 25 12 Unassisted preparation for 15 13 Unassisted preparation for tests 10 14 Unassisted preparation for laboratories 15 Preparing reports 10 15 Preparing for a final laboratory test 17 Preparing a project or documentation 18 Preparing for an examination 19 Unassisted study of lecture subjects 20 Number of hours of a student s unassisted work 75 (sum) 21 Number of ECTS credit points which a student receives for unassisted work 22 Total number of hours of a student s work 137 23 ECTS credit points per module 1 ECTS credit point=25-30 hours 5 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 15 8 15+10+15+1 0+10+8=68