85264 - Strategic Cost Management Laboratory

Academic Year 2021/2022

  • Teaching Mode: Traditional lectures
  • Campus: Rimini
  • Corso: Second cycle degree programme (LM) in Business Administration and Management (cod. 8842)

Learning outcomes

This laboratory aims at having participants understand the use of financial budgets, strategic costing, the impact that activity based costing, marginal costing and full costing have on profit.

Course contents

Introduction to management accounting
Relevant costs and benefits for decision making
Cost–volume–profit analysis
Full costing
Costing and cost management in a competitive environment
Accounting for control
Making capital investment decisions
Performance evaluation and pricing in a competitive environment
Measuring divisional performance
Managing working capital


Materials prepared by the instructor

Teaching methods

Slides and cases

Assessment methods

Grading will be based on a combination of written exam and execrises by team. The grading percentages are as follows:
- Written exam
- Team exercize

In case of non-attending students, grading will be based only on written exam.

Mark range:

  • 18-19: knowledge of a very limited number of topics covered in the course and analytical skills that emerge only with the help of the teacher, expressed in an overall correct language;
  • 20-24: knowledge of a limited number of topics covered in the course and ability to autonomous analysis only on purely executive matters, expression in correct language;
  • 25-29: good knowledge of a large number of topics covered in the course, ability to make independent choices of critical analysis, mastery of specific terminology;
  • 30-30 cum laude: excellent knowledge of the topics covered in the course, ability to make autonomous choices of critical analysis and connection, full mastery of specific terminology and ability to argue and self-reflection.

Teaching tools

Slides and cases

Office hours

See the website of Epameinondas Katsikas


Decent work and economic growth Sustainable cities Responsible consumption and production

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