Section
|
Key
points
|
Objectives
|
Categories
|
Methodology
means
|
| Economy
of malting barley production |
Introductory
information |
- specify the basic criterion of management in
production of malting barley
|
A |
|
- explain what determines competitiveness of farms
|
B |
|
- specify (define) the notion of “production
effectiveness”
|
A |
|
- explain the importance of using economic
calculation
|
B |
|
- define the notion of “profitability”
|
A |
|
- list factors determining profitability
|
A |
|
- explain what factors determine the supplies and
demand for malting barley in Poland
|
D |
|
| Costing |
- list the basic types of costs in production of
malting barley
|
A |
|
| Operational
costs for machines |
- define the notion of “operational costs for
machines”
|
A |
|
- define the notion of the “cost of keeping”
|
A |
|
- define the notion of the “depreciation, storage
and insurance cost”
|
A |
|
- present the above costs using formulas
|
C |
|
- calculate the costs of keeping machines
|
C |
|
- list the components of the costs of use
|
A |
|
- present the costs of use in the format of a
formula
|
B |
|
- present a formula for calculation of repair costs
|
A |
|
- present the formula for calculation of fuel,
repair and auxiliary materials costs
|
A |
|
- make calculations of machines operation costs
|
C |
|
- calculate machines operation costs and interpret
the meaning of the calculations
|
D |
|
| Other types of
malting barley production costs |
|
A
|
|
- identify costs of materials
|
A
|
|
|
|
A
|
|
- identify unit costs of production
|
A
|
|
- explain the method for adjusting for the error in
indirect costs accounting
|
B |
|
| Production
effectivity |
- calculate profitability of malting barley
production
|
D |
|
- perform the analysis of economic effectiveness of
malting barley
|
D |
|
