| ANALYSIS AND COST ACCOUNTING
(objectives)
The course aims to dive into the analytical logics and methodologies and into the cost determination tools in the production companies. The different elements of production costs are analyzed, together with the problems inherent with their detection and their use in decision-making processes, with the aim of pursuing the company’s economic and financial balance trend.
The student will be guided in the world of analytical accounting, through the analysis of costs, revenues and margins for several reference matters that are significant for the management: productions, phases, activities, responsibility centers, areas, customers, business.
In the training course different methodologies will be explored, applied to the various cognitive aims of the management, as well as to give an answer to its decision-making needs: efficiency, productivity, pricing, strategic variations, formal accountability, utility decisions.
The student will be able to elaborate on the different methodologies such as full costing, direct costing, advanced direct costing, activity based costing, differential analysis.
|
|
Derived from
|
21201512 ANALYSIS AND COST ACCOUNTING in Economics and business administration L-18 ABATE FRANCA
(syllabus)
Methodologies for cost detection and computation
1.1. Analytical accounting within the accounting management system (AMS)
1.2. Cost classification and various cost configurations
1.3. Cost assessment according to the full costing technique
1.4. Cost assessment according to the simple and advanced direct costing technique
Accounting for cost centers
2.1. Cost centers mapping and business costs allocation
2.2. Accounting system for cost centers operation and relevant limits
Costs and business decisions
3.1. Types of production processes
3.2. Cost – volume – results analysis
3.3. Contribution margin use in business decisions (product mix, make or buy, pricing and profitability assessments, differential analysis, etc.)
Hints on innovative issues of cost analysis and management
4.1. Cost accounting within the Anglo-Saxon tradition
4.2. Changes in organizational and management structures and in cost analysis
4.2. Cost assessment starting from manufacturing and business activities: the activity-based costing
Hints on accounting systems
5.1 Integrated system
5.2 Two-tier accounting system
(reference books)
– Datar S. Rajan M.: Cost Accounting, Pearson Education 2017
- Anthony R. Hawkins D. Kenneth A.: Accounting: texts and cases, Mc Graw Hill Companies, 12th edition 2013
|
|
Dates of beginning and end of teaching activities
|
From to |
|
Delivery mode
|
Traditional
|
|
Attendance
|
not mandatory
|
|
Evaluation methods
|
Oral exam
|
|
Università Roma Tre