Abstract:

A few years ago at Polish universities a new major “Management and Production Engineering” was introduced. Graduates of this major should be armed with the technical, engineering and management knowledge and skills. They should be prepared for taking over managerial positions in production departments.

In many enterprises management accounting and controlling systems have been introduced and the role of middle management has changed. Nowadays, they act mostly as responsibilities centre managers and develop cost budgets, in the manufacturing departments they develop manufacturing cost budgets.

In order to prepare the graduates for their future job as managers in production departments, the major programmes have to cover accounting, costing and controlling. Such courses have been applied in the “Management and Production Engineering” major at the Faculty of Management, the UTP University of Science and Technology in Bydgoszcz, Poland. The courses include lectures and computer laboratory classes with the use of Excel.

The main aim of the article is to present the Excel application to the education process of students majoring in “Management and Production Engineering” showing the examples of production cost estimation with variable costing, which is one of the most frequently applied cost budget development methods.

The examples involve three different methods of cost estimation: extreme points method, graphical method and linear regression.
According to the author, the examples demonstrated in the article can be successfully used at other universities for managers and engineers education process.

Keywords:

Management and production engineering, managers and engineers education.