Accounting separation of costs and cost modelling

Data is displayed for the academic year: 2024./2025.

Lecturers

Prof.
Ivana Dražić Lutilsky
PhD

Course Description

Introducing students with the planning and costing methodology. Acquire understanding of the criteria and purpose of various cost classification from decision-making and cost control. The objective of the course is to prepare students for mastering the methodology of planning, calculating and preparing the cost statements.

Study Programmes

Postgraduate spec. study

Literature

Horngren C., Datar S., Foster G. (2003.), Cost Accounting, Prentice Hall
(2001.), Trends in Economic and Finance: Volume I: Cost, Tariff and Interconnection Rate Calculation Methodology – Application to Cae Studies, ITU
(2006.), rends in Economic and Finance: Volume II: Cost, Use of Economic Modelling in Telecommunications, ITU

General

ID 155037
  Summer semester
6 ECTS
L2 English Level