The course deal with the management accounting of the company, giving to the student the basis for the study of the theory and its implementation in practice. The course is taught in english.
PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING
1. Introduction to management accounting
2. An introduction to cost terms and concepts
PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT
3. Accounting for direct costs
4. Cost assignment for indirect costs
5. Accounting entries for a job costing system
6. Process costing
7. Joint and by-product costing
8. Income effects of alternative cost accumulation systems
PART 3: INFORMATION FOR DECISION-MAKING
9. Cost-volume-profit analysis
10. Cost estimation and cost behaviour
11. Measuring relevant costs and revenues for decision-making
12. Activity-based costing
PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT
13. The budgeting process
14. Management control systems
15. Standard costing and variance analysis
TEACHING ACTIVITY: front lessons.
Colin Drury, Cost and Management Accounting 7e, Published by Cengage Learning, ©2011
ISBN-13: 9781408032138 / ISBN-10: 1408032139, 448pp
available on www.amazon.it.
Written examination. The teacher or the student may ask for an additional oral examination.