{"id":2991,"date":"2023-06-07T01:32:57","date_gmt":"2023-06-06T22:32:57","guid":{"rendered":"https:\/\/www.ba.ihu.gr\/?post_type=course&#038;p=2991"},"modified":"2024-06-09T22:39:24","modified_gmt":"2024-06-09T19:39:24","slug":"%ce%b105","status":"publish","type":"course","link":"https:\/\/www.ba.ihu.gr\/en\/courses\/%ce%b105\/","title":{"rendered":"Costing and Pricing"},"author":6,"template":"","meta":[],"semester":[67],"course_type":[14],"acf":{"code":"\u039105","semester":[67],"level":"1","teaching_activities":{"activity_1":{"description":"Lectures and Practice\/Exercises","weekly_hrs":3,"ects":5},"activity_2":{"description":"","weekly_hrs":"","ects":""},"activity_3":{"description":"","weekly_hrs":"","ects":""},"activity_4":{"description":"","weekly_hrs":"","ects":""},"activity_5":{"description":"","weekly_hrs":"","ects":""}},"type":14,"language":"Greek","erasmus":"\u038c\u03c7\u03b9","url":"https:\/\/elearning.cm.ihu.gr\/course\/view.php?id=538","prerequisites":"","instructors":[1451],"coordinator":"","content":"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.","goals":"Upon completion of the course students should be able to:\r\n<ul>\r\n \t<li>Know the concept of cost, cost distinctions, cost components and cost measurement mechanisms.<\/li>\r\n \t<li>distinguish the costing systems, the methods of drafting technical specifications and the calculation of losses during the production process.<\/li>\r\n \t<li>know methods of counting costs in various forms and phases of the production process.<\/li>\r\n \t<li>Price products and services in today's competitive economic environment.<\/li>\r\n<\/ul>","skills":"to be filled","teaching_methods":"<ul>\r\n \t<li>Face to face.<\/li>\r\n<\/ul>","ict_usage":"<ul>\r\n \t<li>Online guidance.<\/li>\r\n \t<li>Slides Projection in the classroom.<\/li>\r\n \t<li>Use of E-mail and onlne communication systems.<\/li>\r\n \t<li>Use of e-learning system (moodle).<\/li>\r\n<\/ul>","teaching_organization":{"activity_1":{"description":"Lectures and Practice\/Exercises","workload":39},"activity_2":{"description":"Assignment(s)","workload":35},"activity_3":{"description":"Personal Study","workload":51},"activity_4":{"description":"","workload":""},"activity_5":{"description":"","workload":""},"activity_6":{"description":"","workload":""}},"students_evaluation":"to be filled","bib_textbooks":"<ol>\r\n \t<li>\u039c\u0397\u03a7\u0391\u039d\u039f\u0393\u03a1\u0391\u03a6\u0397\u039c\u0395\u039d\u0397 \u039a\u039f\u03a3\u03a4\u039f\u039b\u039f\u0393\u0397\u03a3\u0397 \u0398\u0395\u03a9\u03a1\u0399\u0391 \u039a\u0391\u0399 \u03a0\u03a1\u0391\u039e\u0397 \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u0398\u0395\u039f\u03a6\u0391\u039d\u0397\u03a3 \u039a\u0391\u03a1\u0391\u0393\u0399\u03a9\u03a1\u0393\u039f\u03a3, \u0391\u039d\u0394\u03a1\u0395\u0391\u03a3 \u03a0\u0395\u03a4\u03a1\u0399\u0394\u0397\u03a3 \u0395\u039a\u0394\u039f\u03a3\u0397 2015.<\/li>\r\n \t<li>\u039b\u039f\u0393\u0399\u03a3\u03a4\u0399\u039a\u0397 \u039a\u039f\u03a3\u03a4\u039f\u03a5\u03a3 \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u039c\u03a0\u0391\u039b\u039b\u0391\u03a3 \u0391\u03a0\u039f\u03a3\u03a4\u039f\u039b\u039f\u03a3, \u03a7\u0395\u0392\u0391\u03a3 \u0394\u0397\u039c\u039f\u03a3\u0398\u0395\u039d\u0397\u03a3, \u0392\u039b\u0397\u03a3\u039c\u0391\u03a3 \u039f\u03a1\u0395\u03a3\u03a4\u0397\u03a3 \u0395\u039a\u0394\u039f\u03a3\u0397 2017.<\/li>\r\n \t<li>\u039a\u039f\u03a3\u03a4\u039f\u039b\u039f\u0393\u0397\u03a3\u0397, \u0392\u0399\u039f\u039c\u0397\u03a7\u0391\u039d\u0399\u039a\u039f\u03a3 \u039b\u039f\u0393\u0399\u03a3\u039c\u039f\u03a3 (-\u0394\u0399\u039f\u0399\u039a\u0397\u03a4\u0399\u039a\u0397) \u039b\u039f\u0393\u0399\u03a3\u03a4\u0399\u039a\u0397 \u039a\u039f\u03a3\u03a4\u039f\u03a5\u03a3 \u03a3\u03c5\u03b3\u03b3\u03c1\u03b1\u03c6\u03b5\u03af\u03c2: \u03a6\u0399\u039b\u0399\u039f\u03a3 \u0392\u0391\u03a3\u0399\u039b\u0395\u0399\u039f\u03a3 \u0395\u039a\u0394\u039f\u03a3\u0397 2016.<\/li>\r\n<\/ol>","bib_journals":"<ol>\r\n \t<li><strong>I<\/strong>nternational Journal of Managerial and Financial Accounting.<\/li>\r\n<\/ol>"},"_links":{"self":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2991"}],"collection":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course"}],"about":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/types\/course"}],"author":[{"embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/users\/6"}],"version-history":[{"count":16,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2991\/revisions"}],"predecessor-version":[{"id":4459,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course\/2991\/revisions\/4459"}],"acf:post":[{"embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/staff\/1451"}],"acf:term":[{"embeddable":true,"taxonomy":"course_type","href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type\/14"},{"embeddable":true,"taxonomy":"semester","href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester\/67"}],"wp:attachment":[{"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/media?parent=2991"}],"wp:term":[{"taxonomy":"semester","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/semester?post=2991"},{"taxonomy":"course_type","embeddable":true,"href":"https:\/\/www.ba.ihu.gr\/en\/wp-json\/wp\/v2\/course_type?post=2991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}