73461 - Cost Analysis T

Learning outcomes

The course aims at introducing students to cost accounting.

Course contents

1. Cost analysis: conceptual framework.
2. Cost definition and classification.
   
3. The main cost configurations.
4. The relationship between business costs and profitability.
5. Direct costing and what-if analysis.
6. Full costing.
7. Activity-based costing.
8. The evaluation of inventories.
9. The evalution of construction contracts.
   

Readings/Bibliography

Cinquini L. (2013), Strumenti per l’analisi dei costi. Volume I: Fondamenti di Cost Accounting, Quarta Edizione, Giappichelli, Torino.

Teaching methods

The pedagogical approach is based on a combination of lectures, exercises, discussion questions and case studies.

Assessment methods

Compulsory written exam.

Teaching tools

All news and information related to the course, slides and further teaching materials will be available on the IOL platform.

Office hours

See the website of Cristina Gianfelici