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Analisi e contabilità dei costi - ENG

COST ACCOUNTING
Prof. Paola Vola



Course Code: E 0004
Subject code: SECS-P/07
6 ECTS – 48 hours
Location: Novara


Educational aims

Cost accounting concerns the process of defining, collecting, analysing costs in order to advise the management on the most appropriate course of action based on the cost efficiency and capabilty of the management.
The course is focused on cost accounting’s tools, such as standard costs, cost centers and Activity Based Cost.

Content of the course

1. introduction to cost accounting;
2. definitions;
3. costs’ classification;
4. standard costs;
5. full costing;
6. direct costing;
7. costs centers;
8. ABC;
9. activities and processes;
10. new cost accounting tools.


Prerequisites

Managerial accounting represents a prerequisite for this course.

Course Texts

Luigi Brusa, Analisi e contabilità dei costi, Giuffrè, 2009. The book is available in the library


Teaching methods

The course is organized into standard lessons and case studies’ discussion.


Examination

Written exam.