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.
The teaching material necessary for the study of the 1st and 2nd modules will be made available to students at the beginning of the course and can be downloaded from the Moodle platform of the course page.
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