to study in depth some cost accounting topics and to deal with the main cost management logics and techniques to support decision making.

• Syllabus

- Study in depth on cost accounting: personnel cost, capacity cost and cost centers, capacity cost in Activity Based Costing, hierarchy of activities.
- Time-Driven Activity-Based Costing
- Hybrid cost accounting systems
- Activity-Based Management
- Target costing
- Quality costs
- Customer Profitability Analysis
- Life Cycle Costing
- Environmental costs