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.