CdSECONOMIA E COMMERCIO
Codice476PP
CFU3
PeriodoPrimo semestre
LinguaItaliano
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
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
By the end of the course:
- Students will know how to apply job order costing system andActivity-Based Costing systems
Turorial including exercices and case studies
- Lectures
- Seminar
- project work
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
- 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)