The aim of the course is to learn to implement and calculate costs in companies of any industry with different systems. First, students will learn cost accounting fundamentals such as cost classifications and comparison of different cost systems (direct costing and full costing). Then, students will learn how to apply accounting information in the decision-making process. Finally, students will be able to compare traditional cost accounting systems with new techniques such as ABC, ABM and target costing, which have been developed to manage and reduce firms costs.

1. Introduction to cost accounting
1.1. Cost accounting as a part of the wider management accounting system
1.2. Classifications of costs
1.3 Full costing. Problems in the process of cost allocation to production and support departments
1.4 Introduction to Direct costing. Differences between simple direct costing and evolved direct costing

2. Cost information in the decision-making process
2.1 Cost analysis toward different production process
2.2 Break even point and cost-volume-profit analysis
2.3 Decision making with cost accounting: decisions of product mix, pricing, make or buy, equipment replacement and profit evaluation

3. New trends in cost accounting and cost management
3.1 How higher competition, search for quality, flexibility and overhead costs increase impact on cost accounting information needs
3.2 Activity-based costing and its evolution toward activity-based management
3.3 Target costing

Modalità didattiche

Lectures/discussions, discussions of case studies (in Italian).

Testi di studio

Horngren C.T. et al., Cost Accounting: A managerial emphasis, 11th edition, Prentice Hall, 2002.
Earlier edition of the book are also accepted.
At the beginning of the course, students will be provided with indication about which book’s chapters to study.
Exercises and some small case studies will be provided during the course (in Italian).

Modalità di
accertamento

Oral and written examination either in English or in Italian.

Disabilità e DSA

Le studentesse e gli studenti che hanno registrato la certificazione di disabilità o la certificazione di DSA presso l'Ufficio Inclusione e diritto allo studio, possono chiedere di utilizzare le mappe concettuali (per parole chiave) durante la prova di esame.

A tal fine, è necessario inviare le mappe, due settimane prima dell’appello di esame, alla o al docente del corso, che ne verificherà la coerenza con le indicazioni delle linee guida di ateneo e potrà chiederne la modifica.