The module explores the fundamental concepts and principles of Cost Accounting, and introduces students to the design of accounting control systems and the decision-making techniques within organizations. More specifically, the topics analysed include the following:
• Factors driving costs; cost terms and cost assignment
• Relevance of costs in the decision process
• Job costing vs. process costing
• Allocation and reallocation of costs to cost centres
• Marginal, absorption, and activity-based costing systems
• Role of budgeting in the planning, control and resource allocation process
COST ACCOUNTING
Πρόσφατες Ανακοινώσεις
Φοιτητικές Εκλογές Τετάρτη 13 Μαΐου 2026
11/05/2026
12:08
ΑΝΑΚΟΙΝΩΣΗ ΟΡΚΩΜΟΣΙΑΣ ΠΜΣ
11/05/2026
08:15