12825 - ANALISI DEI COSTI

Learning outcomes

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

Course contents

1. Cost analysis: the conceptual framework.


2. The main cost classification criteria.


3. The main reference objects.


4. The main cost configurations.


5. Calculating product costs: the traditional approach.


6. Activity-based costing methods.


7. Cost calculations for control.


8. Cost calculations to support decisions.

Readings/Bibliography

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

Teaching methods

Lectures and exercises.


Lectures will be held in person.

Assessment methods

The exam is written and consists of an exercise and an open-ended question.


The exercise is worth 15 points and has a time limit of 25 minutes.


The open-ended question is worth 16 points and has a time limit of 15 minutes.


The overall level of preparation associated with the scores obtained is as follows:


· Range 18-23: sufficient preparation, but covering a limited number of the topics covered by the syllabus;


· Range 24-27: adequate preparation, but with gaps in the topics covered by the syllabus;


· Range 28-30: thorough mastery of all the topics covered by the syllabus;


· 30L: excellent knowledge of the topics covered by the syllabus.

Teaching tools

Additional teaching materials will be made available on the Virtual Platform during the course.

Office hours

See the website of Filippo Lo Piccolo