- Docente: Marco Tieghi
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: Second cycle degree programme (LM) in Law and Economics (cod. 0899)
Learning outcomes
Objectives: This course introduces the student to the study of topics related to advanced methods of cost analysis. At the end of the course the student will have learned some of the latest methods and techniques of cost management and will be able to use management tools and analysis of business costs.
Course contents
- cost analysis: conceptual framework
- cost classification
- the main objects of reference
- the main configurations cost
- calculating the cost of product: the traditional approach
- the management accounting
- change management and cost accounting
- ABC and ABM
- target costing
Readings/Bibliography
Imerio Facchinetti, Contabilità analitica, Il sole 24 ore, Milano, 1999 , capP. 1, 3, 4, 5, 6, 7 e 8.
Paola Miolo Vitali, Strumenti per l'analisi dei costi, Vol III, Percorsi di Cost Management, Giappichelli, Torino, 2009, capp. I, II, III, e V.
Assessment methods
Written exam (mandatory) and oral exam (optional).
Teaching tools
Office hours
See the website of Marco Tieghi