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Τμήμα Χρηματοοικονομικής και Τραπεζικής Διοικητικής

COST ACCOUNTING

COST ACCOUNTING


 
 

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

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