Analysis and costs accounting (2007/2008)

Course not running

Course code
4S00417
Credits
5
Coordinator
Paolo Roffia
Teaching is organised as follows:
Unit Credits Academic sector Period Academic staff
Lezione 4 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Paolo Roffia
Esercitazione 1 SECS-P/07-BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES 1° sem lez Francesca Milani

Learning outcomes

The course, after an analysis of the management accounting, give the basis of the cost accounting process and illustrates the use of cost information.

Syllabus

1. The management accounting
1.4 Management and planning and controlling systems
1.5 The information system
1.6 The report system
2. The Cost accounting
2.1 The cost concept
2.2 Classification of costs
2.3 Direct and full costing
2.4 Management accounting and full costing
2.5 The traditional cost accounting process
2.6 Limits of the traditional cost accounting process
2.7 The activity based costing
2.8 The use of cost information

Assessment methods and criteria

Written examination. The student may ask for an additional oral examination.