| Statuss(Aktīvs) | Izdruka | Arhīvs(0) | Studiju plāns Vecais plāns | Kursu katalogs | Vēsture |
| Course title | Economics of the Building II |
| Course code | BūvZ4112 |
| Credit points (ECTS) | 1.5 |
| Total Hours in Course | 40.5 |
| Number of hours for lectures | 8 |
| Number of hours for seminars and practical classes | 8 |
| Independent study hours | 24 |
| Date of course confirmation | 01/03/2016 |
| Responsible Unit | Institute of Civil Engineering and Wood Processing |
| Course developers | |
| Mg. oec., pasn. Inita Vikse |
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| Prior knowledge | |
| BūvZ4024, Supervision and Management of Construction II |
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| Course abstract | |
| The aim of the course is to familiarize students with construction costs. | |
| Learning outcomes and their assessment | |
| 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 |
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| Course Content(Calendar) | |
| 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. |
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| Requirements for awarding credit points | |
| There must be an exam. | |
| Description of the organization and tasks of students’ independent work | |
| There are no individual independent assignments for the study course. Independent studies are related to preparation for the exam | |
| Criteria for Evaluating Learning Outcomes | |
| 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. |
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| Compulsory reading | |
| 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. |
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| Further reading | |
| 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. |
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| Periodicals and other sources | |
| 1. www.em.gov.lv 2. www.csb.gov.lv 3.www.vid.gov.lv | |
| Notes | |
| Compulsory study course of Professional higher education bachelor study programme "Civil Engineering" | |