29113 - Financial Statements Analysis and Cost Accounting

Course Unit Page

Academic Year 2018/2019

Learning outcomes

The course has the goal to introduce the students to the study of financial statement analysis and cost accounting.

Course contents

First module (Prof.ssa Del Sordo)

- Purposes.

- Reconciliation process and schemes.

- Profitability, liquidity, activity and debt ratios.

- Evaluation of the financial position.

- Elaboration and interpretation of the Cash Flow Statement

Second module (Prof. Tieghi)

- 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


First module

M. Tieghi – S. Gigli, Gli strumenti per le analisi di bilancio, Il Mulino, Bologna, 2009.

Second module

L. Cinquini, Cost Management, Volume I, Giappichelli, Torino, 2017.

A. Pitzalis - A. Tenucci, Strumenti per l'analisi dei costi. Giappichelli, Torino, 2009.

Teaching methods

Lectures and exercises.

Assessment methods

Written exam

Teaching tools

Additional readings and class notes will be provided.

Office hours

See the website of Marco Tieghi

See the website of Carlotta Del Sordo

See the website of Sabrina Gigli