12825 - Cost Analysis

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 Responsible consumption and production

Academic Year 2021/2022

Learning outcomes

The course has the goal to introduce the students to the study of cost accounting.

Course contents

  1. Cost analysis: conceptual framework
  2. Cost classification
  3. The main objects of reference
  4. The main configurations cost
  5. Calculating the cost of product: the traditional approach
  6. Activity based costing
  7. Cost accounting for control


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

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 consists of 31 multiple choice questions with 4 answer options, of which only one is correct. The evaluation will be obtained by attributing one 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 will be provided during classes at Virtuale platform.

Office hours

See the website of Marco Tieghi