- Docente: Marco Tieghi
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Sabrina Gigli (Modulo 1) Marco Tieghi (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Management and Marketing (cod. 8406)
Learning outcomes
The course has the goal to introduce the students to the study of financial statement analysis and cost accounting.
Course contents
First module (Prof.ssa Gigli)
- Purposes.
- Reconciliation process and schemes.
- Profitability, liquidity, activity and debt ratios.
- Evaluation of the financial position.
- Elaboration and interpretation of the Cash Flow Statement
Second module (Prof. Tieghi)
- 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
First module
M. Tieghi – S. Gigli, Gli strumenti per le analisi di bilancio, Il Mulino, Bologna, 2009.
Second module
M. Tieghi, Lineamenti di contabilità analitica e di 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 and class notes will be provided.
Office hours
See the website of Marco Tieghi
See the website of Sabrina Gigli
SDGs
This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.