Teaching - Università Roma Tre

ANALYSIS AND COST ACCOUNTING (objectives)

Code

21201512

Language

ITA

Type of certificate

Profit certificate

Credits

9

Scientific Disciplinary Sector Code

SECS-P/07

Contact Hours

60

Type of Activity

Elective activities

Teacher	DEMARTINI PAOLA (syllabus) First module - 40 h (Paola Demartini) Methodologies for costs accounting - Cost accounting and management accounting systems - Cost classification and cost configurations - The determination of costs according to the full costing technique - The determination of costs according to the direct costing technique Cost accounting and decision- making - The relevance of different production processes - The Cost-Volume-Profit – CVP analysis and the Break-Even Point – BEP analysis - The use of the margin for decision-making (product mix, make or buy, pricing and profitability appraisal, differential analysis, etc.) Notes on innovative issues of analysis and cost management - Cost accounting in the Anglo-Saxon tradition - Changes in organizational and management architectures relevant for cost accounting - The Activity-Based Costing Second module - 20 h (Franca Abate) The cost centers - Creation of a map of cost centers and allocation of business costs - An accounting system for cost centers and its limits Notes on accounting systems - Single integrated system - Dual accounting system (reference books) - L. Cinquini, Cost Management, vol. I - Giappichelli Editore, Torino 2017, ( see chapters linked to the course program) - Teaching notes and other stuff made available by the teacher. - For exercises it is recommended: F. Abate, Analisi dei costi.Esercizi e casi aziendali. Foreword by Giancarlo Paolucci, Giappichelli Editore, Torino 2009.
Dates of beginning and end of teaching activities	From to
Delivery mode	Traditional
Attendance	not mandatory
Evaluation methods	Written test Oral exam

Teacher	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) – L. Cinquini, Cost Management Volume I, Giappichelli, 2017. – Materiale didattico messo a disposizione dal docente: slides disponibili sulla pagina web dell'insegnamento. – Per le esercitazioni si consiglia: F. Abate, Analisi dei costi.Esercizi e casi aziendali. Prefazione di Giancarlo Paolucci, Giappichelli Editore, 2009.
Dates of beginning and end of teaching activities	From to
Delivery mode	Traditional
Attendance	not mandatory
Evaluation methods	Oral exam