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12825 - Cost Analysis

Academic Year 2020/2021

                
                        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. 9221)

                            Teaching resources on Virtuale

Learning outcomes

The course has the goal to introduce the students to the study of cost accounting.

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
Activity based costing
Cost accounting for control

Readings/Bibliography

M. Tieghi, Lineamenti di contabilità analitica e analisi dei costi, FrancoAngeli, Milano, 2019

A. Pitzalis - A. Tenucci, Strumenti per l'analisi dei costi. Giappichelli, Torino, 2009

Teaching methods

Lectures On Line

Assessment methods

Written exam on line (EOL).

Teaching tools

Additional readings will be provided during classes.

Office hours

See the website of Marco Tieghi

SDGs

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.