Advanced Management and Cost Accounting

Code:

LEC503

Acronym:

CCCG

Keywords
Classification	Keyword
OFICIAL	Business Sciences

Instance: 2006/2007 - 2S

Active?	Yes
Responsible unit:	Department of Management
Course/CS Responsible:	ECONOMICS

Cycles of Study/Courses

Acronym	No. of Students	Study Plan	Curricular Years	Credits UCN	Credits ECTS	Contact hours	Total Time
ECO	196	Official Curricular Structure since 2004	4	3	6	-

Objectives

The main aim of this course is to introduce and discuss advanced concepts and methodologies, in Management and Cost Accounting Systems, specially for Management Control, both for manufacturing and service companies.

Program

I. Advanced Cost Accounting:
I. 1. Joint Product Costing.
I.2. Activity-Based Costing.
II. Information for Managment Control:
II.1. Standard Costing and Variance Analysis.
II.2. Budgets.
II.3. Performance Measurement: financial and non-financial indicators.
II.4. Balanced Socrecard.

Main Bibliography

1. Books (all available in the library):
· Robin Cooper e Robert S. Kaplan, The Design of Cost Management Systems. Text and Cases, Prentice-Hall International, 2nd edition, 1998;
· Colin Drury (2000), Management and Cost Accounting, International Thomson Business Press, 5th edition;
· Ray Garrison e Eric Noreen (2003), Managerial Accounting, McGraw-Hill, 10th edition;
· Charles Horngren, George Foster e Srikant Datar (2000), Cost Accounting. A Managerial Emphasis, Prentice-Hall International, 10th edition;
· H. T. Johnson e Robert S. Kaplan, Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, 1987;
· Robert S. Kaplan e Anthony A. Atkinson, Advanced Management Accounting, Prentice-Hall International, 3rd edition, 1998;
· Robert S. Kaplan e Robin Cooper, Cost & Effect. Using Integrated Cost Systems to Drive Profitability and Performance, Harvard Business School Press, 1997;
· Robert S. Kaplan e David P. Norton, The Balanced Scorecard. Translating Strategy into Action, Harvard Business School Press, 1996.

2. Several papers and cases.

Teaching methods and learning activities

Theoretical and practical (i.e., tutorial style) lectures.

Evaluation Type

Distributed evaluation without final exam