29113 - Financial Statements Analysis and Cost Accounting

Course Unit Page


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

Quality education Decent work and economic growth Industry, innovation and infrastructure

Academic Year 2021/2022

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 Gigli)

- 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

 M. Tieghi, Lineamenti di contabilità analitica e di analisi dei costi, FrancoAngeli, Milano, 2019.

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

Teaching methods

In the event of an extension of the state of emergency, the lessons will be held online (Microsoft Teams).

Assessment methods

Written exam On Line (EOL). 

The test relating to the first module consists of an exercise and an open question. The total points attributed to the first module are 16.

The test relating to the second module consists of 15 multiple choice questions with 4 answer options, of which only one is correct. The evaluation will be obtained by attributing a point to each correct answer.

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 and class notes will be provided at Virtuale Platform.

Office hours

See the website of Marco Tieghi

See the website of Sabrina Gigli