Cost account of logistics activities

C1. Identification of logistics costs in the enterprise

C2. Analysis of the level and structure of logistics costs in the enterprise

1. Acquaintance of accounting principles, in particular cost accounting

2. Knowledge of logistic processes

3. The ability to use basic computer programs like text editor, spreadsheet

4. The ability of analyzing economic processes

5. The ability to formulate conclusions based on available information

Basic resources:

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

2. Cokins G., Activity – Based Cost Management, An Executive’s Guide, John Wiley & Sons, Inc., 2001 http://www.untagsmd.ac.id/files/Perpustakaan_Digital_1/ACCOUNTING%20ActivityBased%20Cost%20Management%20-

%20An%20Executive%27s%20Guide.%5B2001%5D.pdf

3. Hälinen, Hanne-Mari. "Understanding the concept of logistics cost in manufacturing." (2015);

https://www.utupub.fi/bitstream/handle/10024/103549/Ae1_2015.pdf?sequence=2&isAllowed=y

Supplementary resources:

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

COURSE AIMS

C1. Identification of logistics costs in the enterprise.

C2. Analysis of the level and structure of logistics costs in the enterprise.

ENTRY REQUIREMENTS FOR KNOWLEDGE, SKILLS AND OTHER COMPETENCES

1. Student knows acquaintance of accounting principles, in particular cost accounting.

2. Student knows a logistic processes.

3. Student has the ability to use basic computer programs like text editor, spreadsheet.

4. Student has the ability of analyzing economic processes.

5. Student has the ability to formulate conclusions based on available information

BASIC AND SUPPLEMENTARY RESOURCE MATERIALS

Basic resources:

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

2. 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

3. 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:

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

2. 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.

C1. Identification of logistics costs in the enterprise.

C2. Analysis of the level and structure of logistics costs in the enterprise.

Student knows acquaintance of accounting principles, in particular cost accounting.

Student knows a logistic processes.

Student has the ability to use basic computer programs like text editor, spreadsheet.

Student has the ability of analyzing economic processes.

Student has the ability to formulate conclusions based on available information

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.

C1. Identification of logistics costs in the enterprise.

C2. Analysis of the level and structure of logistics costs in the enterprise.

Student knows acquaintance of accounting principles, in particular cost accounting.

Student knows a logistic processes.

Student has the ability to use basic computer programs like text editor, spreadsheet.

Student has the ability of analyzing economic processes.

Student has the ability to formulate conclusions based on available information

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.

C1. Identification of logistics costs in the enterprise.

C2. Analysis of the level and structure of logistics costs in the enterprise.

Student knows acquaintance of accounting principles, in particular cost accounting.

Student knows a logistic processes.

Student has the ability to use basic computer programs like text editor, spreadsheet.

Student has the ability of analyzing economic processes.

Student has the ability to formulate conclusions based on available information

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.