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