Παρουσίαση/Προβολή
COST & MANAGEMENT ACCOUNTING
(9011) - ΑΝΑΣΤΑΣΙΑ ΦΙΛΙΟΥ
Περιγραφή Μαθήματος
Course Objectives – Content
Learning Objectives
Upon successful completion of the course, the students will be able to understand the:
1. content of cost accounting,
2. concepts and categories of cost,
3. determinants of production cost (raw materials, direct labor and overheads),
4. costing systems (traditional costing and activity -based costing),
5. costing methods (job order costing and process costing),
6. costing techniques (absorption costing, variable costing and standard costing),
7. allocation and reallocation of overheads,
8. cost-volume-profit analysis, and
9. costing of joint products and by -products.
Ημερομηνία δημιουργίας
Τετάρτη, 7 Οκτωβρίου 2026
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