- Docente: Franco Visani
- Credits: 3
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Forli
- Corso: Second cycle degree programme (LM) in Economics and management (cod. 6801)
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from Nov 10, 2025 to Dec 17, 2025
Learning outcomes
The aim of the course is to provide students with models and tools for cost management from a strategic perspective.
At the end of the course, students will be able to:
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understand the different cost management approaches available to companies;
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identify the relationships between cost items and their ability to generate value for the customer;
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design an activity-based and process-based management path;
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determine the level of unused capacity within business processes;
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identify the main corporate cost drivers;
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develop a cost management approach consistent with the company’s strategic characteristics.
Course contents
- Presentation of Cost Management models
- Economic–financial analysis to support decision-making
- Total Cost of Ownership
- Activity-Based Management
- Value Analysis of activities and processes
- Cost Driver Analysis
- Analysis of the costs of unused capacity
Readings/Bibliography
- R. Silvi, M. Bartolini, A. Raffoni, F. Visani, Analisi strategica dei costi, McGraw-Hill Educational.
Teaching methods
- Lectures
- Business Cases
Assessment methods
- Written test
Teaching tools
- Business Cases
Office hours
See the website of Franco Visani