Course code BūvZ4112
Credit points 1.50
Total Hours in Course40
Number of hours for lectures8
Number of hours for seminars and practical classes8
Independent study hours24
Date of course confirmation01.03.2016
Responsible UnitInstitute of Civil Engineering and Wood Processing
Mg. oec.
BūvZ4024, Supervision and Management of Construction II
The aim of the course is to familiarize students with construction costs.
Basic knowledge of construction company production costs, their accounting, self-cost, profit, profitability, production process related taxes.
Skills: Students understand the tax system in the country. Knowledge and skills are assessed in the exam.
Students are competent in matters related to the basic principles of accounting for production costs of a construction company
1 Cost of production. Organization of accounting in construction companies.
2 Fixed assets of construction companies. Valuation of fixed assets. Concept of depreciation of fixed assets. Calculation of depreciation
3 Current assets of construction companies.
4 Accounting for materials in a construction company. Value Added Tax
5 Labor market, labor value.
6 Salary. Organization of wages in construction companies
7 Social and personal income tax
8 Income of a construction company, profit. Corporate Income Tax. Profitability.
There must be an exam.
There are no individual independent assignments for the study course. Independent studies are related to preparation for the exam
At the end of the course, the students take a written examination for the whole course
The exam consists of theoretical questions and two tasks.
A student can get a successful mark on the exam if at least 50% of the questions are answered correctly and at least one task is solved correctly.
1. Ovčiņņikova I. Uzņēmējdarbības ekonomika. Rīga: Rīgas Tehniskā universitāte, 2002. 63 lpp.
2. Kjells Gunnars Hofs. Biznesa ekonomika. Rīga: Jāņa Rozes apgāds, 2002. 559 lpp.
3. Belindževa-Korkla O. Uzņēmējdarbība būvniecībā. Rīga, 1996. 202 lpp.
1. Libermanis G. Tirgus, cenas, konkurence. Rīga: Kamene : LU Starpnozaru konsultāciju centrs "Ekonomists", 1994. 128 lpp.
2. Libermanis G. Peļņa kā uzņēmējdarbības motīvs. Rīga: Kamene, 1994. 135 lpp.
3. Bikse V. Ražošanas process. Rīga: Latvijas Universitāte, 1991. 68 lpp.
1. www.em.gov.lv 2. www.csb.gov.lv 3.www.vid.gov.lv
Compulsory study course of Professional higher education bachelor study programme "Civil Engineering"