Scheda programma d'esame
COST ACCOUNTING
RICCARDO GIANNETTI
Anno accademico2017/18
CdSECONOMIA E COMMERCIO
Codice476PP
CFU3
PeriodoPrimo semestre
LinguaItaliano

ModuliSettore/iTipoOreDocente/i
COST ACCOUNTINGSECS-P/07LEZIONI21
ANDREA DELLO SBARBA unimap
RICCARDO GIANNETTI unimap
ANNA BARBARA SLAWIK unimap
Programma non disponibile nella lingua selezionata
Learning outcomes
Knowledge

The student who completes the course successfully will be able to demonstrate a solid knowledge on basic elements of cost measurement and management. He/She will have the ability to apply a set of techniques to improve the efficiency and promote alignment between cost and value for both the customer and for the organization

Assessment criteria of knowledge

In the written exam the student must demonstrate his/her knowledge of the course material and to be able to solve exercises on cost accounting techniques. In the oral exam the student must demonstrate ability to approach a circumscribed cost management problems

Skills

By the end of the course:

  • Students will know how to apply job order costing system andActivity-Based Costing systems
Assessment criteria of skills

Turorial including exercices and case studies

Teaching methods
  • Lectures
  • Seminar
  • project work
Syllabus

Syllabus

The course covers traditional and advanced techniques for measuring and managing costs. Particularly after a revision of cost terms and concepts, it will be explained job order costing and Activity-Based Costing

Bibliography
  1. H. Garrison,  E.  Noreen, P. C. Brewer, Managerial Accounting, McGraw-Hill, 2015 (pp. 1-5; 28-38; 45-47; 83-93; 104-107; 145-146; 286-312)
Ultimo aggiornamento 31/03/2018 15:54