Il corso è impartito in inglese.
The aim of the course is to provide an introduction to the theory and practice of cost and management accounting. A cost accounting system is concerned with accumulating cost for inventory valuation to meet external financial accounting and internal monthly or quaterly profit measurement requirements. A management accounting system accumulates, classifies, summarizes and reports information that will assist employees within an organization in their decision making, planning, control and performance measurement activities.
PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING
1. Introduction to management accounting
2. An introduction to cost terms and concepts
PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT
3. Accounting for direct costs
4. Cost assignment for indirect costs
5. Accounting entries for a job costing system
6. Process costing
7. Joint and by-product costing
8. Income effects of alternative cost accumulation systems
PART 3: INFORMATION FOR DECISION-MAKING
9. Cost-volume-profit analysis
10. Cost estimation and cost behaviour
11. Measuring relevant costs and revenues for decision-making
12. Activity-based costing
PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT
13. The budgeting process
14. Management control systems
15. Standard costing and variance analysis
Si segnala che il programma è invariato rispetto all'a.a. 2013-14.
MODALITÀ DI SVOLGIMENTO DELLE LEZIONI
LIBRO DI TESTO
Colin Drury, Cost and Management Accounting 7e, Published by Cengage Learning, ©2011
ISBN-13: 9781408032138 / ISBN-10: 1408032139, 448 pages, (available on www.amazon.it and other ONLINE bookshops).
The language of the examination is English.
Online registration is required.
The exam includes open questions and multiple choice questions for a maximum score of 30 points. The student may ask for an additional oral examination to modify max +/- 3 points the previous score.
Via Cantarane, 24
Partita IVA 01541040232
Codice Fiscale 93009870234
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