• cost center structure
• direct costing
• full costing

The topic of the thesis concerns the design of a Full Costing product accounting system based on cost centers attribution and allocation. As case study application has been taken a company dedicated to the development and supply of products to steelmakers around the world. The main activities treated are:

· Analyze the current production accounting system (Direct Costing), highlighting its advantages/disadvantage.

· Develop a full costing accounting system, using a cost center structure and
explaining why this model will be more suitable for the company.

· Analyzing the profit & loss statement and the cost information of a product line,
highlight the benefits that the full cost information will provide to the company.

· Identify the key actions necessary to pass over the 2009 steel world crisis which
destroyed the profits of almost all the key refractory suppliers in the steel market.