- Docente: Franco Visani
- Credits: 3
- SSD: ECON-06/A
- Language: Italian
- Teaching Mode: In-person learning (entirely or partially)
- Campus: Forli
- Corso: Second cycle degree programme (LM) in Economics and management (cod. 6801)
-
from Nov 09, 2026 to Dec 16, 2026
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:
-
understand the different cost management approaches available to companies;
-
identify the relationships between cost items and their ability to generate value for the customer;
-
design an activity-based and process-based management path;
-
determine the level of unused capacity within business processes;
-
identify the main corporate cost drivers;
-
develop a cost management approach consistent with the company’s strategic characteristics.
Course contents
- Comparative performance analysis of competing firms and the financial sustainability of growth
- Profitability analysis by product, customer and channel
- Cost accounting systems: direct costing, full costing, cost centre accounting and Activity-Based Costing
- Cost Management models: Activity-Based Management, activity and process value analysis, Cost Driver Analysis and Total Cost of Ownership
- Differential analysis for decision-making: relevant, sunk and opportunity costs, Net Present Value
- Financial analysis of buyer–supplier relationships and the trade-off between discounts and payment terms
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 exam on Esami online.
Graduation grid of marks:
- 18-23: sufficient preparation and ability to analyze but relating to a limited number of topics covered in the course, use of an overall correct language;
- 24-27: technically adequate preparation but with some limits with respect to the topics covered, good operational skills, even if not particularly articulated, expressed in correct language;
- 28-30: very good knowledge of a large number of topics covered in the course, good operational and critical skills, high-level usage of specific terminology;
- 30L: excellent and very in-depth and exhaustive knowledge of the topics covered in the course, critical analysis and connection skills, very high-level usage of specific terminology.
With regard to the assessment of learning outcomes, the use of artificial intelligence (AI) during the written examination is strictly prohibited. Any use of AI constitutes a violation of academic integrity.
Teaching tools
- Business Cases
Office hours
See the website of Franco Visani