Cost accounting e reporting aziendale (2015/2016)

Corso a esaurimento (attivi gli anni successivi al primo)

Codice insegnamento
4S02473
Docente
Paolo Roffia
Coordinatore
Paolo Roffia
crediti
6
Settore disciplinare
SECS-P/07 - ECONOMIA AZIENDALE
Lingua di erogazione
Italiano
Periodo
Secondo Semestre Magistrali dal 22-feb-2016 al 1-giu-2016.

Orario lezioni

Secondo Semestre Magistrali
Giorno Ora Tipo Luogo Note
martedì 8.15 - 9.55 lezione Aula Sala 1 - Polo Vicenza  
venerdì 11.00 - 12.40 lezione Aula VM1  

Obiettivi formativi

Il corso è impartito in inglese.
The aim of the course is to provide an introduction to the theory and practice of cost and management accounting. A cost accounting system is concerned with accumulating cost for inventory valuation to meet external financial accounting and internal monthly or quaterly profit measurement requirements. A management accounting system accumulates, classifies, summarizes and reports information that will assist employees within an organization in their decision making, planning, control and performance measurement activities.

Programma

Programma:

PART 1: INTRODUCTION TO MANAGEMENT AND COST ACCOUNTING
1. Introduction to management accounting
2. An introduction to cost terms and concepts

PART 2: COST ACCUMULATION FOR INVENTORY VALUATION AND PROFIT MEASUREMENT
3. Accounting for direct costs
4. Cost assignment for indirect costs
5. Accounting entries for a job costing system
6. Process costing
7. Joint and by-product costing
8. Income effects of alternative cost accumulation systems

PART 3: INFORMATION FOR DECISION-MAKING
9. Cost-volume-profit analysis
10. Cost estimation and cost behaviour
11. Measuring relevant costs and revenues for decision-making
12. Activity-based costing

PART 4: INFORMATION FOR PLANNING, CONTROL AND PERFORMANCE MEASUREMENT
13. The budgeting process
14. Management control systems
15. Standard costing and variance analysis

Si segnala che il programma è invariato rispetto all'a.a. 2013-14.

MODALITÀ DI SVOLGIMENTO DELLE LEZIONI
Lezioni frontali

LIBRO DI TESTO
Colin Drury, Cost and Management Accounting 7e, Published by Cengage Learning, ©2011
ISBN-13: 9781408032138 / ISBN-10: 1408032139, 448 pages, (available on www.amazon.it and other ONLINE bookshops).

Modalità d'esame

The language of the examination is English.
Online registration is required.
The exam includes open questions and multiple choice questions for a maximum score of 30 points. The student may ask for an additional oral examination to modify max +/- 3 points the previous score.

Opinione studenti frequentanti - 2015/2016