Κοστολόγηση και Διοικητική Λογιστική (Cost and Management Accounting)
By exposing students to a wide range of Cost accounting theories and methods the module aims to raise the students’ awareness of the variety of theoretical and methodological aspects used in the broad field of cost accounting and familiarize them with concepts needed to respond appropriately in a related business environment. Specifically, the students acquire learning strategies and techniques that foster them develop their theoretical and methodological conceptive abilities with regard to cost accounting purposes. Going through this procedure the student should be able to distinguish between the various calculative needs due to the different calculation occasions, like product and merchandise calculation.
On successful completion of this module the learner will be able to:
1. Get profound knowledge about the impact of financial accounting for the issues concerning cost accounting
2. Realize and demonstrate the streams of cost compounds in the production process.
3. Being confident in deciding between categories of cost blocks, such as fixed, variable, direct, indirect and period costs.
4. Understand the basics of cost structuring and the related various types of cost centers, as well as the meaning and importance of the final cost bearers, i. e. the products, merchandise, services and projects.
5. Realizing the importance of the cost based pricing policies in the various economic situations, like underemployment or full employment.
6. Being able to make decisions based on cost analysis by using total, marginal, standard costing and variance analysis.
ΛιγότεραBy exposing students to a wide range of Cost accounting theories and methods the module aims to raise the students’ awareness of the variety of theoretical and methodological aspects used in the broad field of cost accounting and familiarize them with concepts needed to respond appropriately in a related business environment. Specifically, the students acquire learning strategies and techniques that foster them develop their theoretical and methodological conceptive abilities with regard to cost accounting purposes. Going through this procedure the student should be able to distinguish between the various calculative needs due to the different calculation occasions, like product and merchandise calculation.
On successful completion of this module the learner will be able to:
1. Get profound knowledge about the impact of financial accounting for the issues concerning cost accounting
2. Realize and demonstrate the streams of cost compounds in the production process.
3. Being confident
By exposing students to a wide range of Cost accounting theories and methods the module aims to raise the students’ awareness of the variety of theoretical and methodological aspects used in the broad field of cost accounting and familiarize them with concepts needed to respond appropriately in a related business environment. Specifically, the students acquire learning strategies and techniques that foster them develop their theoretical and methodological conceptive abilities with regard to cost accounting purposes. Going through this procedure the student should be able to distinguish between the various calculative needs due to the different calculation occasions, like product and merchandise calculation.
On successful completion of this module the learner will be able to:
1. Get profound knowledge about the impact of financial accounting for the issues concerning cost accounting
2. Realize and demonstrate the streams of cost compounds in the production process.
3. Being confident
- 1. Unit: Short review about the Greek account plan
The Greek General Accounting Plan (E.G. L. S.), the groups of the Accounting Plan (1-8), the Internal Cost Accounting Group (9), the Special Account Group (0)
- 2. Unit: Basic cost accounting terms
The industrial production process, the meaning of costs, expenses, revenues, out and in going streams. Cost specifications and characteristics, due to their nature, use, function and structure. The specific cost behavior as fixed, variable, direct, indirect, semi fixed / semi variable and overhead costs of manufacturing.
- 3. Unit: Cost categories
Categories, fixed assets, depreciations, costing component materials management (stock), costing component labor, costing component OH (overhead) manufacturing, costs of administration, sales, R&D and financial Services
- 4. Unit: Costing structures, cost center organisation
Cost centers plan, production costs (finished goods, sold goods, inventory control), period costs (admin, sales, R&D, capital costs), cost centers – main and auxiliary cost centers, indirect cost allocation, allocation bases, allocation percentages.
- 5. Unit: Costing procedures
The costing organization – costing method and costing system, A.B.C. costing, project costing, product, by-product costing, equivalent costing, related case studies an exercises.
- 6. Unit: Cost bearers
Cost bearers (products, merchandise, services and projects), the cost and value chain.
- 7. Unit: Management and control
Total costs, marginal costs, cost based pricing policies, flexible budgeting, standard costs, variation analysis (material, labor, OH).
Ημερολόγιο
Ανακοινώσεις
- Τρίτη, 12 Απριλίου 2016
