- 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 also to the study of balance sheet analysis by reconciliation and ratios.
Course contents
First module:
- 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
Second module:
- Purposes.
- Reconciliation process and schemes.
- Profitability, liquidity, activity and debt ratios.
- Evaluation of the financial position.
- Elaboration and interpretation of the Cash Flow Statement
Readings/Bibliography
First module:
Imerio Facchinetti, Contabilità analitica, Il sole 24 ore, Milano, 1999
chapter 1, 3, 4, 5 (except 5.4), 6, 7, 8 e 9.
Or:
Lino Cinquini, Strumenti per l'analisi dei costi. Volume I. Fondamenti di cost accounting. Giappichelli, Torino, 2013.
For the written test, it should also be considered:
A. Pitzalis - A. Tenucci, Strumenti per l'analisi dei costi. Giappichelli, Torino, 2009.
Second module:
M. Tieghi – S. Gigli, Gli strumenti per le analisi di bilancio, Il Mulino, Bologna, 2009;
For the written test, it should also be considered:
A. Matacena - M. Tieghi, Il Bilancio di esercizio. Casi e quesiti. Tomo III, Clueb, Bologna, 2001.
Teaching methods
Lectures and exercises.
Assessment methods
Written exam
Teaching tools
Additional readings and class notes will be provided.
Office hours
See the website of Marco Tieghi