- Docente: Marco Tieghi
- Credits: 8
- SSD: SECS-P/07
- Language: Italian
- Moduli: Marco Tieghi (Modulo 3) Carlotta Del Sordo (Modulo 1) Sabrina Gigli (Modulo 2)
- Teaching Mode: Traditional lectures (Modulo 3) Traditional lectures (Modulo 1) Traditional lectures (Modulo 2)
- Campus: Bologna
- Corso: First cycle degree programme (L) in Management and Marketing (cod. 8406)
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
Readings/Bibliography
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