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ETD

Archivio digitale delle tesi discusse presso l’Università di Pisa

Tesi etd-04112011-150028


Tipo di tesi
Tesi di laurea specialistica
Autore
NASTI, DONATO
URN
etd-04112011-150028
Titolo
Cost Attribution and Allocation through a Cost Center Structure: Case Study Application
Dipartimento
INGEGNERIA
Corso di studi
INGEGNERIA GESTIONALE
Relatori
relatore Dulmin, Riccardo
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
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.
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