73461 - Cost Analysis T

Learning outcomes

At the end of the course the student will have knowledge of the following topics:

• definition and role of cost accounting and management accounting;
• cost calculation for inventory valuation and profitability measurement;
• information for cost-effectiveness decisions;
• information for planning, controlling and measuring performance;
• strategic cost management;
• application of advanced quantitative methods to management accounting.

Course contents

1) Conceptual network: general, managerial and analytical accounting.


2) Concept of cost.


3) Classifications and configurations of cost values.


4) Relationship between cost structure and profitability.


5) Direct costing.


6) Product costing and cost center accounting: full costing.


7) Activity-based costing.


8) Standard costs, variable cost systems, quality costs and joint costs.


9) Variation analysis.


10) Differential analysis.


11) The context and the process of management control.


12) Strategic planning and budget development.


13) Notes on reporting.

Readings/Bibliography

Paola Miolo Vitali (a cura di) (2003), Strumenti per l'analisi dei costi, Vol.III Percorsi di Cost Management, Giappichelli Editore Torino

Marco Tieghi (2019), Lineamenti di contabilità analitica e di analisi dei costi,Franco Angeli

Luigi Brusa (2009), Contabilità dei costi, Giuffrè

Teaching methods

Lectures, exercises, questions with discussion in the classroom and business case studies. All the material used in class (slides, exercises, solutions, etc.) and other additional exercises are available to students on the University's e-learning platform.

Assessment methods

Written exam


The tests are carried out in written form and may include exercises; answers to multiple questions; answers to open questions.


Student learning assessment grid


Sufficient preparation and analytical skills, expressed in formally correct language → 18- 22;


Technically adequate preparation, sufficient analytical skills, even if not particularly articulated, expressed in correct language → 23-26;


In-depth knowledge of the topics covered in the course, good analytical and critical skills, mastery of specific terminology → 27-29;


Very in-depth knowledge of the topics covered in the course, critical analysis and connection skills, mastery of specific terminology → 30-30L

Teaching tools

University e-learning platform for the publication of slides, exercises, notices and all teaching material. Teams platform for online lessons.

Office hours

See the website of Filippo Lo Piccolo