The course, after an analysis of the management accounting, give the basis of the cost accounting process and illustrates the use of cost information.
1. The management accounting
1.4 Management and planning and controlling systems
1.5 The information system
1.6 The report system
2. The Cost accounting
2.1 The cost concept
2.2 Classification of costs
2.3 Direct and full costing
2.4 Management accounting and full costing
2.5 The traditional cost accounting process
2.6 Limits of the traditional cost accounting process
2.7 The activity based costing
2.8 The use of cost information
1. G. Bruni, Contabilità per l’Alta direzione, 2^ edizione, Etas, Milano, 1999 (full).
[For students that do not attend all the course they must also study:
2. P. Roffia, Strumenti di pianificazione, controllo e reporting direzionale, 2^ Edizione,
Giappichelli, Torino, 2003, cap. 1 e cap. 3].
Written examination. The student may ask for an additional oral examination.