12825 - Cost Analysis

Academic Year 2019/2020

  • Docente: Marco Tieghi
  • Credits: 6
  • SSD: SECS-P/07
  • Language: Italian
  • Teaching Mode: Traditional lectures
  • Campus: Bologna
  • Corso: Second cycle degree programme (LM) in Law and Economics (cod. 9221)

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

Readings/Bibliography

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

Lectures and exercises.

Assessment methods

Written exam and non compulsory oral test.

Teaching tools

Additional readings will be provided during classes.

Office hours

See the website of Marco Tieghi