| ANALYSIS AND COST ACCOUNTING
(objectives)
In line with the educational objectives of the degree course in Economics and Business Management,
The course aims to provide a solid knowledge of the following basics:
- the nature, uses and purposes of management accounting;
- the main classifications and cost configurations and their uses;
- the main analytical tools related to different cost configurations, their formulas and meanings;
-the analysis of profitability, cost-benefit analysis and choice between alternatives.
At the end of the course students should be able to select and apply the main management accounting tools to support decisions. In particular:
- be able to identify, in different contexts, decision-making problems or specific analytical issues (e.g. profitability analysis, choice between alternatives, performance evaluation, etc.);
- being able to identify, for each specific decisional problem or analytical issue, the most appropriate cost configuration for the analysis;
- know how to apply the most appropriate analysis tools, with the relevant formulas, from time to time;
- know how to solve simple problems related to choices of economic convenience;
Finally, the student must have the ability to express reasoned assessments of the information benefits or support for business decisions that management accounting tools can give in different contexts.
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Teacher
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BIONDI LUCIA
(syllabus)
1. Cost recognition and calculation methodologies
1.1. Cost accounting within the management accounting system
1.2. The classification of costs and the different cost configurations
1.3. The determination of costs according to the full costing technique
1.4. The determination of costs according to the simple and evolved direct costing technique
2. Cost centre accounting
2.1. Creation of a cost centre map and allocation of business costs
2.2. Operation of a cost centre accounting system and its limitations
3. Costs and business decisions
3.1. The typology of production processes
3.2. The cost-volume-results analysis
3.3. The use of the contribution margin in business decisions (product mix, make or buy, pricing and profitability assessments, differential analysis, etc.)
4. Overview of innovative cost analysis and management issues
4.1. Cost accounting in the Anglo-Saxon tradition
4.2. Changes in organisational and management architectures and cost analysis
4.2. Costing from business processes and activities: activity-based costing
5. Notes on accounting systems
5.1 Single integrated system
5.2 Dual accounting system
Case-studies
(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
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Dates of beginning and end of teaching activities
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From 01/03/2024 to 31/05/2024 |
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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
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Università Roma Tre