MASI Maurizio
(syllabus)
The course deals with the analysis and control of costs through the Analytical Accounting tool. The topics of the lessons are organized in 2 modules. 1. The analysis of business costs and the articulation of analytical accounting systems: - Object and purposes of analytical accounting - Cost configurations - Cost classifications - Determinations of costs based on the object of calculation - Accounting analytical at full final cost of the product - Industrial accounting at standard costs - Accounting at variable costs - Activity Based Costying 2. The uses of analytical accounting in the choices of economic convenience: - Economic information in the choices of economic convenience - The make or buy choices - Commercial choices: profitability analysis by market segments - Choices of the optimal production combination - Choices of the selling price - Break Even Analysis and measurement of the Company's Operational Risk.
(reference books)
The didactic material for the study of the topics of the 1st module… The manual: M. Masi, Lecture notes. Accessories: Exercises and case studies.
The didactic material for the study of the topics of the 2nd module… The manual: M. Masi, The uses of analytical accounting in the choices of economic convenience. Accessories: Exercises and case studies.
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