Cost account of logistics activities WZ-LA-D2-CALA-03
Ćwiczenia (CW) Semestr letni 2021/2022

Basic resources

Accounting for Managers http://2012books.lardbucket.org/books/accounting-for-managers/

Cokins G., Activity – Based Cost Management, An Executive’s Guide, John Wiley & Sons, Inc., 2001 http://www.untag-smd.ac.id/files/Perpustakaan_Digital_1/ACCOUNTING%20Activity-Based%20Cost%20Management%20-%20An%20Executive%27s%20Guide.%5B2001%5D.pdf

Hälinen, Hanne-Mari. "Understanding the concept of logistics cost in manufacturing." (2015); https://www.utupub.fi/bitstream/handle/10024/103549/Ae-1_2015.pdf?sequence=2&isAllowed=y

Supplementary resources

Robert S. Kaplan and Steven R. Anderson, Time-Driven Activity-Based Costing, Harvard Business Review, 2004.

Grondys K. Wiśniewska-Sałek A., Sukiennik K., Kott I., Cost Drivers in Outsourced Spare Parts Storage Supply, 6th Economic and Finance Conference, Paryż, Francja (06 do 09 września 2016 r.)., International Institute of Social and Economic Sciences (IISES), Praga 2016.

EU 1- Student identifies logistics costs in the enterprise and determine the place of their creation.

EU 2- Student analyzes the level and structure of logistics costs in the enterprise.

EU 3- Student analyzes and interprets information from the account of logistics costs.

EU 4- Student analyzes and optimizes interdependent logistics costs in the enterprise.

P2. Test.

F1. Evaluation of activity on the E-learning platform.

EU1:

2,0 -Student can’t identify logistics costs and place of their creation.

3,0 - Student selectively identifies the costs of logistics and place of their creation.

4,0 -Student correctly and comprehensively identifies the costs of logistics and place of their creation.

5,0 - Student correctly and comprehensively identifies the costs of logistics and their place of creation, can himself perform analysis of logistics costs in the enterprise.

EU2 :

2,0 -Student can’t distinguish logistics costs by what the correct analysis of their level is impossible.

3,0 - Student analyzes costs of logistics and determines their structure but in the analysis have few errors, eg. the assignment of costs.

4,0 -Student correctly analyzes the logistics costs and determines their structure and carries out discussion of results.

5,0 -Student correctly analyzes the level of logistics costs and determines their structure and carries discuss the results. Student identifies what results will change individual logistics costs for their structure in the context of managerial decisions.

EU3:

2,0 -Student doesn’t know the basics of logistics cost account.

3,0 - Student knows the basics of logistics costs account but mistakes in the analysis and interpretation of information.

4,0 -Student correctly analyzes and interprets information from the logistics costs account .

5,0 -Student correctly analyzes and interprets information from the logistics costs account as well as carries out simulation of changes in its components and discusses the impact on the final result.

EU4:

2,0 -Student doesn’t know the fundamental interdependence of logistics cost.

3,0 - Student knows the basic interdependence of logistics cost and can properly analyze.

4,0 -Student correctly analyzes the interdependence of logistics cost and can make basic optimization using known formulas.

5,0 - Student correctly analyzes the interdependence of logistics costs and can make basic optimization. He knows the advanced tools to optimize logistics costs and is able to use them.

C 1 Organization of classes - familiarize students with the e-learning platform.1h

C 2 Evaluation of financial results.1h

C 3 Specification of costs calculation in particular transport sectors.1h

C 4 Calculation of fixed and variable costs.1h

C 5 The distinction between different types of cost.1h

C 6 The distinction between different types of profit.1h

C 7 Calculation according to a registration systems costs – structure according of type.1h

C 8 Calculation according to a registration systems costs – structure according of place of origin.1h

C 9 Calculation according to a registration systems costs – structure according of source.1h

C 10 The cost of national and international delegation in Poland.1h

C 11 Calculation of the transport cost for similar vehicle routing.1h

C 12 Calculation of the transport cost for different vehicle routing.1h

C 13 Calculation of administrative costs in transport.1h

C 14 The allocation of costs of internal services.1h

C 15 Calculation of the storage cost.1h

C 16 Measurement of the volume and value of stocks by average price.1h

C 17 Measurement of the volume and value of stocks by FIFO.1h

C 18 Measurement of the volume and value of stocks by LIFO.1h

C 19 Cost of cargo consolidation.1h

C 20 Minimizing transport costs in the logistic system (outsourcing, make or buy, cargo consolidation) part 1.1h

C 21 Minimizing transport costs in the logistic system (outsourcing, make or buy, cargo consolidation) part 2.1h

C 22 The application of methods to assess the effectiveness of investments (NPV, IRR) to verify the decision to purchase the means of transport by the company.1h

C 23 The depreciation of fixed assets.1h

C 24 Estimating salary of drivers in transport.1h

C 25 Calculation of absorption costing.1h

C 26 Calculation of direct costing.1h

C 27 Using the simple division calculation.1h

C 28 Using the coefficient division calculation.1h

C 29 Calculation of global logistics costs in the enterprise.1h

C 30 Test.1h

Audiovisual equipment.

Books, scripts.

The company accounting documents.

Spreadsheets.

E-learning platform.