Costing and Pricing

General

• Code: Α05
• Semester: Κατ/νσης Χειμ Εξάμηνο
• Study Level: Undergraduate
• Course type: Specialization
• Teaching and exams language: Greek
• Teaching Methods (Hours/Week): Lectures and Practice/Exercises (3)
• ECTS Units: 5
• Course homepage: https://elearning.cm.ihu.gr/course/view.php?id=538
• Instructors: Karagiorgos Alkiviadis

Course Contents

Concept of cost, cost criteria and distinctions, cost, internal and external costing, costing systems, project-order costing, cost per product unit, activity-based costing (ABC), direct and full costing, inventory valuation. Project pricing. Pricing of continuous production products. Pricing of services.

Educational Goals

Upon completion of the course students should be able to:

• Know the concept of cost, cost distinctions, cost components and cost measurement mechanisms.
• distinguish the costing systems, the methods of drafting technical specifications and the calculation of losses during the production process.
• know methods of counting costs in various forms and phases of the production process.
• Price products and services in today’s competitive economic environment.

General Skills

to be filled

Teaching Methods

• Face to face.

Use of ICT means

• Online guidance.
• Slides Projection in the classroom.
• Use of E-mail and onlne communication systems.
• Use of e-learning system (moodle).

Teaching Organization

Students Evaluation

to be filled

Recommended Bibliography

1. ΜΗΧΑΝΟΓΡΑΦΗΜΕΝΗ ΚΟΣΤΟΛΟΓΗΣΗ ΘΕΩΡΙΑ ΚΑΙ ΠΡΑΞΗ Συγγραφείς: ΘΕΟΦΑΝΗΣ ΚΑΡΑΓΙΩΡΓΟΣ, ΑΝΔΡΕΑΣ ΠΕΤΡΙΔΗΣ ΕΚΔΟΣΗ 2015.
2. ΛΟΓΙΣΤΙΚΗ ΚΟΣΤΟΥΣ Συγγραφείς: ΜΠΑΛΛΑΣ ΑΠΟΣΤΟΛΟΣ, ΧΕΒΑΣ ΔΗΜΟΣΘΕΝΗΣ, ΒΛΗΣΜΑΣ ΟΡΕΣΤΗΣ ΕΚΔΟΣΗ 2017.
3. ΚΟΣΤΟΛΟΓΗΣΗ, ΒΙΟΜΗΧΑΝΙΚΟΣ ΛΟΓΙΣΜΟΣ (-ΔΙΟΙΚΗΤΙΚΗ) ΛΟΓΙΣΤΙΚΗ ΚΟΣΤΟΥΣ Συγγραφείς: ΦΙΛΙΟΣ ΒΑΣΙΛΕΙΟΣ ΕΚΔΟΣΗ 2016.

Related Research Journals

1. International Journal of Managerial and Financial Accounting.