- Docente: Filippo Lo Piccolo
- Credits: 5
- SSD: SECS-P/07
- Language: Italian
- Teaching Mode: Traditional lectures
- Campus: Bologna
- Corso: First cycle degree programme (L) in Industrial Design (cod. 8182)
-
from Sep 19, 2022 to Dec 20, 2022
Learning outcomes
At the end of the course the student will have knowledge of the following topics:
- definition and role of cost accounting and management accounting;
- cost calculation for inventory valuation and profitability measurement;
- information for cost-effectiveness decisions;
- information for planning, controlling and measuring performance;
- strategic cost management;
- application of advanced quantitative methods to management accounting.
Course contents
1) Conceptual network: general, managerial and analytical accounting.
2) Concept of cost.
3) Classifications and configurations of cost values.
4) Relationship between cost structure and profitability.
5) Direct costing.
6) Product costing and cost center accounting: full costing.
7) Activity-based costing.
8) Standard costs, variable cost systems, quality costs and joint costs.
9) Variation analysis.
10) Differential analysis.
11) The context and the process of management control.
12) Strategic planning and budget development.
13) Notes on reporting.
Readings/Bibliography
Paola Miolo Vitali (a cura di) (2003), Strumenti per l'analisi dei costi, Vol.III Percorsi di Cost Management, Giappichelli Editore Torino
Marco Tieghi (2019), Lineamenti di contabilità analitica e di analisi dei costi,Franco Angeli
Luigi Brusa (2009), Contabilità dei costi, Giuffrè
Teaching methods
Lectures, exercises, questions with discussion in the classroom and business case studies. All the material used in class (slides, exercises, solutions, etc.) and other additional exercises are available to students on the University's e-learning platform.
Assessment methods
Written exam
Teaching tools
University e-learning platform for the publication of slides, exercises, notices and all teaching material. Teams platform for online lessons.
Office hours
See the website of Filippo Lo Piccolo