Subject: Calculation of costs and prices of products and services (17.IM2117 )
Native organizations units: Department of Industrial Engineering and Engineering Management, Chair of Production Systems, Organization and Management
Study programmes of the course:
| Type of studies | Title |
|---|
Educational goal:
The most important goal of the course is to enable student as future engineer, to combine optimally technical and economic categories in their work. Students become familiar with models for costs calculating and monitoring as well as calculating the prices of goods and services in order to be able to apply technical and economic parameters of the process of production of goods and services for the market.
Educational outcome:
Student who has attended the course and passed the exam is able to use independently and creatively the accounting information system of a company in order to identify costs by types and assign them to the cost objects, as well as to calculate price of the product and service as an engineer who takes a leading position.
Course content:
The business and accounting information as a support of management process; Calculation of costs and outputs as an important element of information system in a company; Cost-benefit analysis ; Cost dependence on technique and technology; Costs, prices and income - cost dependence on outputs, cost component of pricing; Cost accounting; Traditional and modern cost concepts; Cost calculation; Sales price calculation; Budgeting. Internal company documents regarding methods of calculation; Information needed for setting price - pricing methods.
Teaching methods:
Lecturers use audiovisual equipment. Case studies and specific examples from the companies. Teaching assistant works with the groups of students and train them to analyze different strategies of cost management.
Literature:
| Authors | Title | Year | Publisher | Language |
|---|---|---|---|---|
| 2000 | Croatian | |||
| 2006 | English | |||
| Rihter, D., Nerandžić, B. | Menadžersko računovodstvo : praktikum | 2017 | Fakultet tehničkih nauka, Novi Sad | Serbian language |
| 2000 | English | |||
| Malinić, D., Milićević, V., Stevanović, N. | Upravljačko računovodstvo | 2013 | Ekonomski fakultet Beograd | Serbian language |
| Nerandžić, B., Perović, V. | Upravljačko računovodstvo | 2013 | Fakultet tehničkih nauka, Novi Sad | Serbian language |
| 2018 | English |
Knowledge evaluation:
| Course activity | Pre-examination | Obligations | Number of points |
|---|---|---|---|
| Lecture attendance | Yes | Yes | 5.00 |
| Term paper | Yes | Yes | 20.00 |
| Written part of the exam - tasks and theory | No | Yes | 70.00 |
| Exercise attendance | Yes | Yes | 5.00 |
Lecturers:
prof. dr Demko-Rihter Jelena
Full Professor
Practical classes
prof. dr Demko-Rihter Jelena
Full Professor
Lectures
Istraživač pripravnik Conić Nevena
Intern Researcher
Practical classes
Faculty of Technical Sciences
© 2024. Faculty of Technical Sciences.
Contact:
Address: Trg Dositeja Obradovića 6, 21102 Novi Sad
© 2024. Faculty of Technical Sciences.