Course Objectives

  • To introduce cost accounting to students so that they are capable of analysing costs and expenses in an entity, with a view to maximizing profits
  • To prepare students for commercial life as an executive in a company. With this knowledge, each student shall be better prepared to assume functions of greater responsibility
  • To oblige students to work on certain cases in teams, and learn how to maximize the skills of the members in their teams

Course Contents

  • Introduction to Cost Accounting
  • Types of Costs
  • Cost control
  • Total cost methods
  • Partial cost methods
  • Direct cost method
  • Indirect cost method
  • Variable cost method
  • Complete costs method
  • Homogeneous sections method
  • ABC cost method
  • Deviation analysis
  • Deviation analysis from General Accounting
  • Deviation analysis from Costs Accounting
  • Deviation analysis depending on the Costs Method used

Course Credits: 3 ECTS

Video Presentation of the Course

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ESCP 6 Campus
EMIB / Executive Master in International Business

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