- Docente: Matteo Santi
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Rimini
- Corso: First cycle degree programme (L) in Economics and Business Administration (cod. 0033)
Learning outcomes
Aim of this course is to learn how to manage the firm (control and planning) through the cost analysis.
Course contents
product cost
full cost and direct cost
decision making process
process of valuation (balance sheet)
cost element
activity based costing and activity based management
profit and loss account
Readings/Bibliography
Books:
G. Capodaglio, Le valutazioni Aziendali ordinarie. Le
immobilizzazioni Vol. I, Clueb - Bologna, 1997
Per i non frequentanti si suggeriranno capitoli del volume: I.
Facchinetti, Contabilità analitica, calcolo dei costi e decisioni
aziendali : metodologie, soluzioni operative e casi - 4. ed. -
Milano, Il sole-24 ore, 2003.
applications: G. CAPODAGLIO- I TOZZI- F. FERRARETTI - M. SANTI ,
Temi e casi di analisi e contabilità dei costi e
programmazione e controllo, Pitagora editrice, 2002
Assessment methods
test at the end of classes, with possibility of oral colloquium
Teaching tools
some papers will be distributed or published in the web site
Office hours
See the website of Matteo Santi