Cost accounting

EMIB / Executive Master in International Business


Emmanuel Zilberberg


Assistant Professor
Paris Campus

Course Objectives

Cost accounting

  • Differentiate Cost Accounting from Financial Accounting, and understand how cost information can help you to make decisions by distinguishing lost opportunities from gained ones in terms of margins, using notions such as sunk costs, incremental costs and avoidable costs
  • Think strategically about a cost structure, weighing up the pros and cons of transforming a cost structure to make it more or less variable, understanding how operating parameters (price, volume, unit variable cost and total fixed cost) impact on the different levels of operating performance
  • Understand the relevance and limitations of full-cost calculations, which consist of allocating indirect (common) costs to the company’s various cost objects: products, services, departments, business units, etc

Course Contents

Cost accounting

  • Digitalization of the company – an introduction
  • The impact of digital transformation on organisation structure
  • The impact of digital transformation on company culture and people
  • Organizing innovation in times of digital transformation

Course Credits

Cost accounting


Video Presentation of the Course

Cost accounting

© Copyright   /  ESCP Business School
The information collected on this form is recorded on a computerised file by EESC ESCP for Customer Relationship Management, direct marketing, recruitment and selection of candidates. This information will be stored for 3 years and used by the marketing, recruitment and admissions departments.
You may exercise your rights under the General Data Protection Regulation (GDPR) including your rights to access your personal data and rectify it by contacting:
EESC ESCP Business School
3 Rue Armand Moisant 75015 Paris FRANCE
[+] info