Course code BūvZ4129
Credit points 3
Total Hours in Course81
Number of hours for lectures16
Number of hours for seminars and practical classes16
Independent study hours49
Date of course confirmation23.03.2021
Responsible UnitInstitute of Civil Engineering and Wood Processing
Mg. oec.
BūvZ4101, Economics of the Building I
BūvZ4102, Economics of the Building 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.
Students are competent in matters related to the basic principles of accounting for production costs of a construction company. Exam.
1 Cost of production. Organization of accounting in construction companies. Lecture 2h, seminar-2h
2 Fixed assets of construction companies. Valuation of fixed assets. Concept of depreciation of fixed assets. Calculation of depreciation Lecture 2h, seminar-2h
3 Current assets of construction companies. Lecture 2h, seminar-2h
4 Accounting for materials in a construction company. Value Added Tax Lecture 2h, seminar-2h
5 Labor market, labor value. Lecture 2h, seminar-2h
6 Salary. Organization of wages in construction companies Lecture 2h, seminar-2h
7 Social and personal income tax Lecture 2h, seminar-2h
8 Income of a construction company, profit. Corporate Income Tax. Profitability. Lecture 2h, seminar-2h
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
2nd level professional higher education study programme "Civil Engineering"