Analysis and costs accounting (2009/2010)

Course not running

Course code
4S00417
Credits
5
Coordinator
Paolo Roffia
Academic sector
SECS-P/07 - BUSINESS ADMINISTRATION AND ACCOUNTING STUDIES
Language of instruction
Italian
Teaching is organised as follows:
Activity Credits Period Academic staff Timetable
1 - lezione 3 1st semester Paolo Roffia
2 - esercitazione 2 1st semester Andrea Faccin, Alessandro Pegoraro

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.