B6516 - ANALISI DEI COSTI LM

Learning outcomes

The course introduces the student in the study of the issues inherent to the advanced methods of cost analysis. At the end of the course the student will have learned some of the most recent cost management methodologies and techniques and will be able to use advanced management and business cost analysis tools.

Course contents

Course program:

• Some introductory concepts:
  • the conceptual network;
  • management accounting and information systems;
  • classifications of costs and main cost categories;
  • structure and establishment of cost objects and cost values.
  Classifications of manufacturing costs and non-manufacturing costs
  • Understand the differences between variable costs and fixed costs in order to better understand cost behavior which refers to how a cost will react to changes in the level of activity within a relevant range;
  • Understand the difference between direct and indirect cost: cost classifications for assigning costs to cost objects;
  • Controllable costs versus non-controllable costs.
  Different configurations in manufacturing costs
  • cost values for the main resources in manufacturing: elements of costs namely direct materials, direct labor, and manufacturing overhead;
  • allocation of indirect costs;
  • cost accounting for responsability centers.
  Full costing:
  • full costing: single or multiple predetermined overhead rates;
  • compute different predetermined overhead rates;
  • full costing and cost centers;
  • financial accounting and managerial accounting;
  Direct costing:
  • contribution margin;
  • profitability analysis of products;
  • products mix decisions
  • make or buy decisions;
  L’activity-based costing:
  • activity and process;
  • cost-activity-process drivers;
  • activity contribution margin.
  Break-even analysis

Target Costing

Readings/Bibliography

Textbooks (any alternative book has to be agreed with the teacher):

1. Paolo Bastia, Analisi dei costi. Evoluzione degli scopi conoscitivi, CLUEB, Bologna, 1996.
2. Massimiliano Zanigni, L’Activity-Based Costing in atto, CEDAM, Padova, 2004.

Recommended Readings (any alternative book has to be agreed with the teacher):

• Lino Cinquini, Strumenti per l’analisi dei costi - Vol. I, Fondamenti di Cost Accounting, Giappichelli, Torino, III Edizione, 2008.
• Paola Miolo Vitali, Strumenti per l’analisi dei costi, Vol. II, Approfondimenti di Cost Accounting, Giappichelli, Torino, III Edizione, 2010.
• Luigi Brusa., Contabilità dei costi, Giuffré, Milano, 1995 (o edizioni successive).

Teaching methods

Examination arrangements:

Oral examination. The mark is obtained out of thirty and is the result of three questions posed during the oral exam. The questions are posed on topics related to the teaching program.

Assessment methods

Oral examination.

Teaching tools

Office hours for students: students will be received in the Teacher office at the Bologna Department of Business Sciences n.34, Capo di Lucca Street, or online. Office hours will be communicated (as well as any amendments) through the web page of the Teacher.

Office hours

See the website of Massimiliano Zanigni