Master’s degree in International Economics and Business

Master’s degree in International Economics and Business

Reporting and cost accounting

Course code
4S003754
Credits
6
Academic sector
SECS-P/07 - ECONOMIA AZIENDALE

Learning outcomes

The aim of the course is to develop the student ability in undestanding and designing the cost accounting and the business reporting systems.
A cost accounting system is concerned with accumulating cost for inventory valuation to meet external financial accounting and internal monthly or quaterly profit measurement requirements.
A management accounting system accumulates, classifies, summarizes and reports information that will assist employees within an organization in their decision making, planning, control and performance measurement activities. A business reporting system summarise both internal and external information for the decision making process realised by top and middle management.
At the end of the course the student will be able:
- to know the main instruments for cost accounting and business reporting;
- to design the cost accounting system and the business reporting system for a SME;
- to determine and analyse the main variances between budget and actual costs;
- to prepare a few business reports on costs or responsibility centers.
The course is taught in English.


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