66809 - Cost Management

Academic Year 2021/2022

  • Teaching Mode: Traditional lectures
  • Campus: Forli
  • Corso: Second cycle degree programme (LM) in Economics and management (cod. 9203)

    Also valid for Second cycle degree programme (LM) in Economics and management (cod. 9203)

Learning outcomes

The goal of this course is to provide students with a comprehensive understanding of cost as a firm’s competitive key success factor. Specifically this course will provide students with the frameworks and techniques for: - analysing business cost and cost drivers; - improving cost performance and to contain and reduce cost inefficiency; - using cost models for design and improve a company business model performance; - implementing a cost management system.

Course contents

– Cost management: the framework
– Activity and process cost analysis techniques
- Cost driver analysis
– Cost prevention: life cycle cost, value analysis and target costing techniques
– Supply chain cost management
– Cost management for business modeling


To be announced

Teaching methods

Lectures and case study analysis

Assessment methods

Written test and project work (project work only for class attending students)

18-23: the student has sufficient preparation and analytical skills, spread however, over just few topics taught in the course, the overall jargon is correct

24-27: the student shows and adequate preparation at a technical level with some doubts over the topics. Good, yet not to articulate analytical skills with the use of a correct jargon

28-30: Great knowledge about most of the topics taught in the course, good critical and analytical skills, good usage of the specific jargon

30L: excellent and in depth knowledge of all the topics in the course, excellent critical and analytical skills, excellent usage of specific jargon

Teaching tools

Powerpoint class presentations, additional information about the program, cases and problems are available in the e-learning web site (https://elearning-cds.unibo.it/?lang=en )

Office hours

See the website of Riccardo Silvi


Quality education Decent work and economic growth Industry, innovation and infrastructure

This teaching activity contributes to the achievement of the Sustainable Development Goals of the UN 2030 Agenda.