| 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.
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Derived from
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21201512 ANALYSIS AND COST ACCOUNTING in Economics and business administration L-18 DEMARTINI PAOLA, ABATE FRANCA
(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.
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Dates of beginning and end of teaching activities
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From to |
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Delivery mode
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Traditional
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Attendance
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not mandatory
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Evaluation methods
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Written test
Oral exam
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Università Roma Tre