- Docente: Marco Tieghi
- Credits: 6
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
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Corso:
Second cycle degree programme (LM) in
Law and Economics (cod. 9221)
Also valid for Second cycle degree programme (LM) in Law and Economics (cod. 5913)
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from Sep 19, 2022 to Oct 27, 2022
Course contents
- 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
Readings/Bibliography
M. Tieghi, Lineamenti di contabilità analitica e analisi dei costi, FrancoAngeli, Milano, 2019
A. Pitzalis - A. Tenucci, Strumenti per l'analisi dei costi. Giappichelli, Torino, 2009
Teaching methods
Classroom-taught. Lectures and exercises.
Assessment methods
The test is written and consists of an exercise (duration: 25 minutes and maximum points: 15) and an open question (duration: 15 minutes and maximum points: 16).
Graduation grid of marks:
- 18-23: sufficient preparation but relating to a limited number of the course contents;
- 24-27: adequate preparation but with some gaps with respect to the course contents;
- 28-30: very in-depth knowledge of all the course contents;
- 30L: excellent knowledge of the course contents.
Teaching tools
Additional readings will be provided during classes at Virtuale platform.
Office hours
See the website of Marco Tieghi