B1793 - Strategic Cost Management in Service Industries

Academic Year 2023/2024

  • Docente: Enrico Supino
  • Credits: 6
  • SSD: SECS-P/07
  • Language: English
  • Teaching Mode: Traditional lectures
  • Campus: Rimini
  • Corso: Second cycle degree programme (LM) in Service Management (cod. 5943)

Learning outcomes

At the end of the course students can manage information systems that help managers to make long-term decisions and monitor company strategies. Since financial performance are driven by non-financial drivers like product quality, process efficiency, customer satisfaction and knowledge, the course provides the opportunity to learn the most widely known multidimensional control systems (Balanced ScoreCard, Key Performance Indicators etc.) and addresses some issues related to the multiplicity of metrics used, the strengths and the limitations of such multidimensional control systems and their effective employment in practice

Course contents

  • Managerial accounting and the business environment
  • Cost-Volume-Profit relationships for multi-product firms
  • Relevant costs for decision making
  • Strategic control systems
  • Pricing products and services
  • Profitability analysis
  • Business analytics

Readings/Bibliography

The study material will be distributed during the lectures.

Teaching methods

Lessons in presence and case studies.

Assessment methods

Written test and optional class tests.

Below is a table showing the equivalence between the grades in thirtieths and an opinion on the understanding of the subject:

  • <18 insufficient
  • 18-23 sufficient
  • 24-27good
  • 28-30 very good
  • 30 with honors excellent

Office hours

See the website of Enrico Supino