Cost Accounting (2000-2001) | Department of Economic, Business, Mathematical and Statistical Sciences "Bruno de Finetti" (DEAMS)

Academic Year of the Course:

2000-2001

Course:

20030

Cost Accounting

Teaching staff:

Guido Grisi

Course Outlines:

Cost concepts. Financial accounting and management accounting. Efficiency, productivity, effectiveness, profitability. Information systems. Causal relationship between costs and costs objects. Cost analysis, cost allocation, cost apportionment. Conversion cost and overhead cost. Bill of materials and Production and Operations Management. Product costing and IAS2. Lead times, economic order quantity, MRP. Capacity costs. Activity based techniques.

Recommended Texts:

Cost concepts. Financial accounting and management accounting. Efficiency, productivity, effectiveness, profitability. Information systems. Causal relationship between costs and costs objects. Cost analysis, cost allocation, cost apportionment. Conversion cost and overhead cost. Bill of materials and Production and Operations Management. Product costing and IAS2. Lead times, economic order quantity, MRP. Capacity costs. Activity based techniques.Grisi, Guido. Il fenomeno della capacità produttiva, Trieste, Edizioni Goliardiche, 1997.Grisi, Guido. Introduzione alle misure di efficienza nelle aziende ospedaliere, Trieste, Edizioni Goliardiche, 1997 (capitolo III)