- Docente: Marco Tieghi
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Management and Marketing (cod. 8406)
Learning outcomes
The course has the goal to introduce to the study of cost analysis
and alse to the study of balnce sheet analysis by riclassification
and ratios.
Course contents
First module:
1. cost analysis: conceptual framework
2. cost classification
3. the main objects of reference
4. the main configurations cost
5. calculating the cost of product: the traditional approach
6. activity based costing
7. cost account for control
Second module:
1. balance sheet analysis by ratios: conceptual framework
2. the reclassification of financial statement.
3. the ratios for the economic analysis
4. the ratios for the structure analysis
5. financial ratios.
Readings/Bibliography
First module:
imerio facchinetti, contabilità analitica, il sole 24
ore, milano, 1999:
cap. 1, 3, 4, 5 (no 5.4), 6, 7, 8 e 9.
Second module:
m. tieghi, il bilancio di esercizio dopo la riforma del
diritto
societario, d.u.press, bologna, 2004;
m. tieghi-s.gigli, gli strumenti per le analisi del bilancio
di esercizio, il mulino, bologna, 2009.
a. matacena - m. tieghi, il bilancio di esercizio. casi e
quesiti. tomo iii, clueb, bologna, ultima ediz.
Assessment methods
Written exame
Office hours
See the website of Marco Tieghi