Cost accounting

Lecturer Giannetti Riccardo
Semester Winter
ECTS 3
Description The course aims at providing students with a solid background about the basic topics on cost measurement.

Course Outline  Introduction to cost accounting and management (0.5 ECTS)

 Cost terms, concepts and classifications (0.5 ECTS) Cost assignment in traditional costing systems (1 ECTS)  Cost assignement in activity-based costing systems (1 ECTS)

Textbooks  Garrison R.H., Noreen E.W., Brewer P.C., Managerial Accounting, McGraw Hill, last international edition

Keywords Direct and indirect costs, cost allocation, activity-based costing

Teaching Frontal lectures and team work (as homework)

Final valuation Written examination and team work presentation