Managing the efficiency of operations
Course: Educational program Accounting and Taxation
Structural unit: Faculty of Economics
Title
Managing the efficiency of operations
Code
ВБ 2.1
Module type
Вибіркова дисципліна для ОП
Educational cycle
First
Year of study when the component is delivered
2022/2023
Semester/trimester when the component is delivered
8 Semester
Number of ECTS credits allocated
5
Learning outcomes
PO 08. Understand the organizational and economic mechanism of enterprise management and evaluate the effectiveness of decision-making using accounting and analytical information.
PO 11. Identify areas for improving the efficiency of financial resources formation, their distribution and control of use at the level of enterprises of various organizational and legal forms of ownership.
PO 13. To understand the peculiarities of the functioning of enterprises in modern economic conditions and demonstrate an understanding of their market positioning.
Form of study
Prerequisites and co-requisites
1. To know microeconomic approaches to the formation of costs and profits of the company, the basics of accounting, features of planning the company's activities, controlling, statistics.
2. Be able to choose effective methods of operations management to improve the rational use of resources and profitability of companies.
3. Possess decision-making tools for planning, controlling and minimizing the cost of operations, identifying internal reserves to improve efficiency of operations.
Course content
The program of the discipline consists of two content modules.
Content module 1: "Methods of costing and cost management" is devoted to the study of the essence of enterprise costs and production costs, the practical importance of cost classification, the essence, basic concepts and methods of cost management, features of cost management by place of formation and centers of responsibility, features of cost management in operations, etc.
Content module 2: "Short-term decision-making and budgeting" is aimed at developing students' knowledge system for making short-term decisions in the field of pricing, production volumes and structure, and break-even analysis for multi-nominal production.
Recommended or required reading and other learning resources/tools
Planned learning activities and teaching methods
Lectures, seminars, independent work, test
Assessment methods and criteria
Participation in seminars, discussion (PH 1, 2, 3, 4) - 10 points / 6 points;
Problem solving (PH 1, 2, 3, 4) - 20 points / 12 points;
Testing (PH 1, 2, 4) - 20 points / 12 points;
Module control work (2 MCWs of 10 points each) (PH 2, 4) - 20 points / 12 points;
Independent work (PH 2, 3, 4) - 10 points / 6 points;
Final control work (PH 1, 2, 3, 4) - 20 points / 12 points.
Language of instruction
Ukrainiane
Lecturers
This discipline is taught by the following teachers
Halyna
Mychailivna
Fyliuk
Department of Business Economics
Faculty of Economics
Faculty of Economics
Departments
The following departments are involved in teaching the above discipline
Department of Business Economics
Faculty of Economics