Cost Accounting

Aims of the course

- to define the role of cost accounting in corporate information system
- to define different cost concepts
- to define the use of different cost concepts for different decisions
- to show practical applications of cost accounting concepts.

Course syllabus

1. Definition of cost accounting and cost concepts
2. Types of costs by nature
2.1. Material costs
2.2. Services costs
2.3. Depreciation costs
2.4. Labour costs
3. Direct and overhead costs
3.1. Cost centers and cost pools
3.2. Full cost method
3.2. Job order and process costing
3.3. Clasical sost calculations methods
3.4. Activity based costing
4. Marginal costs
5. Responsibility accounting

Course director(s)

  • Office Hours
  • Friday at 10:00 in P-214/I
  •  
  •  
  •  
  •  
  • Office Hours
  • Monday at 12:00 in P306
  •  
  •  
  •  
  •  
  • Office Hours
  • Monday at 11:00 in P-320
 
To top of page