Tipo di tesi
Tesi di laurea specialistica
Titolo
Cost Attribution and Allocation through a Cost Center Structure: Case Study Application
Corso di studi
INGEGNERIA GESTIONALE
Parole chiave
- cost center structure
- direct costing
- full costing
Data inizio appello
04/05/2011
Consultabilità
Non consultabile
Data di rilascio
04/05/2051
Riassunto (Italiano)
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.
