12825 - Cost Analysis

Academic Year 2022/2023

  • Docente: Marco Tieghi
  • Credits: 6
  • SSD: SECS-P/07
  • Language: Italian
  • Teaching Mode: Traditional lectures
  • Campus: Bologna
  • Corso: Second cycle degree programme (LM) in Law and Economics (cod. 5913)

    Also valid for Second cycle degree programme (LM) in Law and Economics (cod. 9221)

Learning outcomes

The course has the goal to introduce the students to the study of cost accounting.

Course contents

  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 accounting for control

Readings/Bibliography

M. Tieghi, Lineamenti di contabilità analitica e analisi dei costi, FrancoAngeli, Milano, 2019

A. Pitzalis - A. Tenucci, Strumenti per l'analisi dei costi. Giappichelli, Torino, 2009


Teaching methods

Classroom-taught. Lectures and exercises.


Assessment methods

The test is written and consists of an exercise (duration: 25 minutes and maximum points: 15) and an open question (duration: 15 minutes and maximum points: 16).

Graduation grid of marks:


- 18-23: sufficient preparation but relating to a limited number of the course contents;
- 24-27: adequate preparation but with some gaps with respect to the course contents;
- 28-30: very in-depth knowledge of all the course contents;
- 30L: excellent knowledge of the course contents.

 

Teaching tools

Additional readings will be provided during classes at Virtuale platform.

Office hours

See the website of Marco Tieghi