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Cost Accounting (UD)

Goals

- to define the role of cost accounting in corporate information system
- to define different cost concepts
- to define the use of different cost concepts for different decisions
- to show practical applications of cost accounting concepts.

Syllabus

1. Definition of cost accounting and cost concepts
2. Types of costs by nature
2.1. Depreciation costs
2.2. Material costs
2.3. Services costs
2.4. Labour costs
3. Variable and fixed costs
3.1. Costs graph
3.2. Profit graph
3.3. Cost paradoxes
4. Direct and overhead costs
4.1. Full cost
4.2. Job order and process costing
4.3. Cost calculations
4.4. Activity based costing
5. Marginal costs
6. Responsibility accounting

Contacts

Simon Čadež

Office hours

Friday at 10:00

room P-214/I

Business portrait of Simon Čadež in the green atrium of the School of Economics and Business on a sunny day in June 2024

Marko Hočevar

Office hours

Monday at 12:00

room P306