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Strategic Cost Management

2019/2020
Учебный год
ENG
Обучение ведется на английском языке
4
Кредиты
Статус:
Курс по выбору
Когда читается:
2-й курс, 1 модуль

Преподаватель

Программа дисциплины

Аннотация

The purpose of the academic discipline "Strategic Cost Management" is to form the foundations of professional competencies in the field of cost management, as well as research, analysis and pedagogical activity in the field of cost management. The course consists of lectures and tutorials. The tutorials involve student presentations (in small groups), problems solving, case analysis and the individual assignment (project).
Цель освоения дисциплины

Цель освоения дисциплины

  • To form a set of theoretical knowledge necessary to understand the nature of costs and the basics of managing them.
  • To form skills of using the mathematical apparatus necessary for the purposes of strategic management of costs, making presentations about modern cost management tools.
Результаты освоения дисциплины

Результаты освоения дисциплины

  • To set of theoretical knowledge necessary to understand the nature of costs and the basics of managing them.
  • To develop skills of using the mathematical apparatus necessary for the purposes of strategic management of costs and preparing presentations about modern cost management tools.
Содержание учебной дисциплины

Содержание учебной дисциплины

  • Topic 1.The Essence of Strategic Cost Management
    Strategic and operational levels of cost management. Nature of strategic cost management. Goal and tasks of strategic cost management. Part of the strategic cost management within strategic management. Tools of strategic cost management. Information basis of strategic cost management.
  • Topic 2.Strategic Cost Management in the Firm's Strategy Implementation System
    Concept of strategy. Types of strategic missions.Strategic mission as a basis for strategic planning and for budgeting. Competitive advantage strategy and strategic cost management. Competitive strategies and strategic cost management.
  • Topic 3.Strategic Cost Management Based on the Value Chain Concept
    Company micro-environment. Strategic aspects of value chain analysis. Methodology of setting up a value chain within an industry (assets, centers of value, cost).
  • Topic 4. Analysis of Cost-Creating Factors
    Cost factors as an element of strategic cost management. Structural factors.Functional factors. Models of financial relations.Selection of partners. Tenders. Traditional and strategic models of cost management.
  • Topic 5. Analysis of Breakeven Solutions in Pricing
    Classification of costs for pricing. Dynamics of factors of production. Breakeven Solutions. Breakeven point. Calculation of turnover.
  • Topic 6. Innovative Tools for Strategic Cost Management
    Competition. Outsourcing.Electronic commerce. Virtualization of business. Advantages, disadvantages and fields of implementation of innovative tools.
Элементы контроля

Элементы контроля

  • In-class participation (неблокирующий)
  • Group presentations on different theoretical and practical problems of strategic cost management (неблокирующий)
  • Written tests (неблокирующий)
  • Final presentation (неблокирующий)
Промежуточная аттестация

Промежуточная аттестация

  • Промежуточная аттестация (1 модуль)
    0.3 * Final presentation + 0.25 * Group presentations on different theoretical and practical problems of strategic cost management + 0.2 * In-class participation + 0.25 * Written tests
Список литературы

Список литературы

Рекомендуемая основная литература

  • Amir, A., Auzair, S. M., & Amiruddin, R. (2016). Cost Management, Entrepreneurship and Competitiveness of Strategic Priorities for Small and Medium Enterprises. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsbas&AN=edsbas.ADCBFD25

Рекомендуемая дополнительная литература

  • Anderson, M., Asdemir, O., & Tripathy, A. (2013). Use of precedent and antecedent information in strategic cost management. Journal of Business Research, (5), 643. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsrep&AN=edsrep.a.eee.jbrese.v66y2013i5p643.650
  • Pinedo, M. (2013). Global Asset Management : Strategies, Risks, Processes, and Technologies. [Basingstoke]: Palgrave Macmillan. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=659271